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党的十八届三中全会在反腐倡廉建设方面提出了重要的新举措、新精神,对审计工作也提出了更高的要求。审计工作对于国家监督体系建设起到了非常重要的作用。因此需要与时俱进地优化审计“免疫系统”理论,用新精神和新要求去研究反腐败问题。
The Third Plenary Session of the 18th CPC Central Committee put forward important new measures and a new spirit in the fight against corruption and building a clean government. The auditing work has also set higher requirements. Auditing has played a very important role in the construction of the national supervision system. Therefore, it is necessary to keep pace with the times to optimize the audit / “immune system” theory and to study anti-corruption issues with new spirit and new requirements.