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2013年第十二届全国人民代表大会在召开过程中提出:“我们要坚持人民主体地位,建设服务政府”。因而,为了打造良好的社会发展空间,要求我国政府部门在管理工作实施过程中应注重加强审计工作,并注重在审计工作开展过程中调动人民监督权力,达到最佳的审计监控状态,凸显公开化、透明化政府工作理念。本文从“三公经费”披露现状分析入手,旨在推动当前政府审计工作的有序开展,并就此实现对人民监督权、表达权等权利的维护。
In the course of holding the 12th National People’s Congress in 2013, we put forward: “We must adhere to the dominant position of the people and build a service government.” Therefore, in order to create a good space for social development, our government departments should pay attention to strengthening the audit work in the process of management, and pay attention to mobilize the power of people’s supervision in the process of audit work, to achieve the best audit control status, highlighting the open , Transparent government work philosophy. This article starts with the analysis of the status quo of the disclosure of the “Three funds”, aiming to promote the orderly development of the current government audit work and to safeguard the right of people’s supervision and expression.