【摘 要】
：
党的十八届三中全会提出全面深化改革的总目标是完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化。国家审计作为国家治理大系统中内生的免疫系统,其职能定
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党的十八届三中全会提出全面深化改革的总目标是完善和发展中国特色社会主义制度,推进国家治理体系和治理能力现代化。国家审计作为国家治理大系统中内生的免疫系统,其职能定位与全面深化改革的总目标在根本上是一致的。为推动政治、经济、社会、文化、生态领域改革,国家审计需要加强财政、金融、国有企业、资源环境等专业领域的审计监督,同时适应全面深化改革的新要求,进一步创新审计理念、变革审计机制与审计方式方法,提升服务国家治理的能力和水平。
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