一、社会主义审计的必要性审计是国家经济监督的一种形式。它从国家经济活动和企业管理的需要出发,通过纠正错误,揭露弊端,堵塞漏洞,防止失误,保护公有财产,提高经济效益,保证国家计划和预算的胜利实现,从而促进国民经济的发展。如果说不同社会制度都需要审计监督,那末,在社会主义制度下,建立审计制度,加强审计工作,有着更为重要的现实意义,主要可体现在以下几个方面。1.实现四化建设的需要。通过审计监督,从宏观、全局的高度,客观、公证地进行审计,可以有效地克服过去要钱有人批,用钱无人审,损失浪费无人问,甚至以权代 I. The Necessity of Socialist Auditing Auditing is a form of state economic supervision. It starts from the needs of the country’s economic activities and enterprise management and promotes the development of the national economy by correcting mistakes, exposing its drawbacks, plugging loopholes, preventing mistakes, protecting public property, improving economic efficiency and ensuring the success of state plans and budgets. If different social systems need to be audited and supervised, it will have more important practical significance to establish an auditing system and strengthen the auditing system under the socialist system. This can be mainly reflected in the following aspects. 1. To achieve the needs of the four modernizations. Through auditing and supervision, conducting audits from the macro and global perspectives in an objective and notarized manner can effectively overcome the problem of asking for money in the past, criticizing others for money, leaving no money for trial, no loss of waste,