为充分发挥审计监督职责，更好地服务鄢陵经济社会高质量发展，鄢陵县审计局深入贯彻“研究型审计”工作理念，科学谋划2025年审计项目。

一是坚持党建引领。深入学习贯彻党的二十届三中全会精神、习近平总书记关于审计工作的重要讲话指示批示精神，全面贯彻县委审计委员会及上级审计机关工作要求，牢牢把握审计工作正确政治方向。

二是坚持研究为先。结合被审计单位的特征，充分研究涉及的重大政策和发展方向，全面推进审前研究、审中实施、审后总结，为科学编制审计项目计划奠定基础，高效推动审计质量再上新台阶。

三是坚持统筹谋划。统筹安排上级统一组织审计项目、财政同级审和党委、政府交办任务，聚焦重大战略、重大政策、重点任务、重点资金、重大隐患，突出重点，科学谋划，增强审计监督的针对性和有效性。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                

（起草人：聂小辉 审核人：赵清杰）