我国审计执法现状与对策□郝玉贵我国《审计法》自颁布实施以来，审计执法力度得到了加强。同时，审计人员的思想观念发生了重大转变，由怕审计阻碍改革转变为靠审计支持改革，敢于大胆地行使审计监督权，履行法定职责，保护合法，抑制非法，查处违纪违规问题，维护正常的... The Current Situation and Countermeasures of China’s Audit Law Enforcement □ Hao Yuguang Since the promulgation and implementation of the “Audit Law” in our country, the intensity of the law enforcement has been strengthened. At the same time, the auditors’ thinking concepts have undergone a major change, from being afraid of auditing and hindering the reform to relying on auditing and supporting reforms, daring to exercise auditing supervisory authority boldly, performing their legal duties, protecting lawfulness, suppressing illegal activities, investigating and handling violations of discipline and discipline, and safeguarding normality ...