为促进审计质量不断提升，鄢陵县审计局以研究型审计为抓手，充分发挥“精品”示范引领作用，多措并举提升审计质效。

一是强化党建引领。坚持党建业务“融合抓 双提升”，把党建贯穿于审计项目实施全过程，充分发挥党支部引领审计项目高质量发展的作用，实现党建与业务工作同频共振。

二是强化质量管控。牢固树立“质量强审”理念，加强全人员全过程分级质量控制，规范审计行为，严格落实审核、复核、审理程序，确保审计质量过得硬、靠得住。

三是强化成果运用。扎牢抓实审计整改，做好“下半篇”文字，推动相关部门出台制度文件，规范完善被审计单位内控制度，推动整改工作取得实效。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   

（起草人：聂小辉 审核人：赵清杰）