西南石油大学学报(社会科学版) ›› 2026, Vol. 28 ›› Issue (1): 123-132.

• 理论探索 • 上一篇    

审计监督推进党的自我革命的三重逻辑

陈松友1, 杜思雨2   

  1. 1. 江南大学马克思主义学院, 江苏 无锡 214122;
    2. 山西医科大学马克思主义学院, 山西 太原 030001
  • 发布日期:2026-02-05
  • 作者简介:陈松友,江南大学马克思主义学院教授,中共党史党建研究院执行院长,教育部新世纪优秀人才,国家社科基金重大项目首席专家,全国高校思想政治理论课教师年度有影响力人物,博士生导师,研究方向:党的建设。
    杜思雨,山西医科大学马克思主义学院讲师,博士,研究方向:党的建设。
  • 基金资助:
    国家社会科学基金重大项目“习近平总书记关于党的自我革命战略思想研究”(23&ZD003);江苏省审计厅重点科研课题“审计推进党的自我革命的内在机理、现实困境与创新路径研究”(2023JSSJZ003)。

The Triple Logic of Audit Supervision Promoting the Party's Self-revolution

CHEN Songyou1, DU Siyu2   

  1. 1. School of Marxism, Jiangnan University, Wuxi Jiangsu, 214122, China;
    2. School of Marxism, Shanxi Medical University, Taiyuan Shanxi, 030001, China
  • Published:2026-02-05

摘要: 审计监督推进党的自我革命,是马克思主义政党建设理论与中国治理实践相结合的创新性命题。在理论层面,审计监督根植于马克思主义权力制约与经济监督思想,体现了无产阶级政党对权力运行规范性与经济行为合规性的内在要求。在历史层面,审计监督历经新民主主义革命时期的探索、社会主义革命和建设时期的曲折发展、改革开放和社会主义现代化建设时期的重建与新时代的全面创新,始终与党的自我革命历程同频共振,积累了丰富的治理经验。在现实层面,审计监督是应对党内腐败问题、提升治理效能、破解大党独有难题的迫切需求。审计监督不仅是经济监督工具,更是党在长期执政条件下实现自我净化、自我完善的重要机制,彰显中国共产党通过制度化方式推进自我革命的政治决心与治理智慧。

关键词: 审计监督, 经济监督, 党的自我革命, 全面从严治党, 党内监督

Abstract: Audit supervision promoting the Party's self-revolution is an innovative proposition in integrating Marxist party building theory with China's governance practice. At the theoretical level, audit supervision is rooted in the Marxist thought of power restriction and economic supervision, which embodies the inherent requirements of the proletarian party for the standardization of power operation and the compliance of economic behavior. At the historical level, audit supervision has gone through the stages of exploration in the New Democratic Revolution period, tortuous development in the socialist revolution and reconstruction period, reconstruction after the reform and opening up, and the comprehensive innovation in the new era, and has always resonated with the party's self-revolution process and accumulated rich governance experience. At the practical level, audit supervision is an urgent need to deal with the problem of corruption within the party, to improve governance efficiency, and to solve the unique problems of the big party. Audit supervision is not only an economic supervision tool, but also an important mechanism for the party to achieve self-purification and self-improvement under long-term ruling conditions, which highlights the political determination and governance wisdom of the Communist Party of China to promote self-revolution through institutionalization.

Key words: audit supervision, economic supervision, the party's self-revolution, governing the party strictly in an all-round way, intra-party supervision

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