（来源：法治日报） 构筑红色文化保护屏障 近年来，多地人大常委会立足地方红色资源，以精准立法、系统施策、强化执行构建红色文化保护法治 体系，让红色基因在法治护航下代代相传。 山东临沂积极推动社会主义核心价值观入法入规，制定 《临沂市红色文化保护与传承条例》，参与《山东省传承弘扬沂蒙精神条例》立法并出台实施决定。将 社会主义核心价值观融入立法全链条，体现在规划编制、法规条款及备案审查中，建立协调机制，结合 本地实际，让社会主义核心价值观从"软性要求"变为"刚性规范"。 以"小切口"破解保护难题。陕西延安 构建"省级条例+市级办法+专项法规"三级体系，出台《延安市宝塔山保护条例》，划定三级保护区， 还通过安塞腰鼓、陕北民歌专项立法实现红色文化与非遗协同保护。甘肃陇南聚焦哈达铺红军长征旧 址，制定《陇南市哈达铺红军长征旧址保护条例》，厘清部门权责，破解产权复杂、建设管控难等问 题。湖北荆州针对湘鄂西苏区574处革命遗存，出台《荆州市湘鄂西苏区革命遗存保护条例》，以"苏 区"冠名，创新名录保护等制度。湖南怀化制定的《怀化市革命文物保护利用若干规定》仅12条，以"小 快灵"立法精准解决非国有革命文物修缮难、村民住宅类革 ...

Core Points - The article emphasizes the importance of implementing the spirit of the Central Eight Regulations and enhancing the Party's work style, as highlighted by Secretary Zhao Yide [1] - It discusses the integration of learning education with auditing work to improve audit quality and effectiveness, particularly in areas with concentrated power and resources [2] - The focus is on strengthening supervision of public funds and ensuring compliance with regulations to protect public interests [2][3] Group 1 - The provincial audit agencies are tasked with deepening the integration of learning education and auditing work, enhancing their role as a supervisory tool [2] - There is a strong emphasis on systemic supervision of fiscal revenue and expenditure, budget management, and public fund usage [2] - The article highlights the need for early detection and warning of risks related to grassroots social security audits, which are crucial for the public's well-being [2] Group 2 - The provincial government is urged to rigorously advance learning education and address issues with a hands-on approach, setting an example in work style construction [3] - The integration of learning education with the rectification of local misconduct and corruption is emphasized, alongside efforts to reduce burdens on grassroots levels [3] - The article mentions the importance of collaboration between audit supervision and other supervisory mechanisms to enhance overall effectiveness [2][3]