1989年,武汉市审计部门开始对全市金融、保险企业财务收支实行定期审计,它是加强对经济监督部门实行高层次再监督的重要措施,对促进金融、保险企业严格执行国家金融法规和财经纪律,及时发现和查处违纪违规问题,减少违纪现象的发生具有重要作用。具体表现在: 第一,有利于消除被审计单位的侥幸心理。金融审计工作一般是根据审计署的要求进行轮审之后,要间隔几年。有的便认为一时不会再查,因而对待违纪问题不够严肃认真,也不主动纠正。实行定期审计后,可以克服这种心理。如1989年上半年定审纠正了房屋租赁费挤入成本的问题后,下半年大都能主 In 1989, the audit department of Wuhan started to carry out regular audits on the financial revenues and expenditures of the financial and insurance enterprises in the city. It is an important measure to strengthen the re-supervision of economic supervisory departments at high levels, and is an important measure to promote the strict implementation of state financial regulations and financial Discipline, timely detection and investigation of disciplinary violations, reducing the incidence of discipline has an important role. Specifically in: First, help to eliminate the audited units lucky. Financial audits are generally conducted at the request of the Department of Audit after a few years apart. Some people think that they will not be re-examined temporarily. Therefore, the problem of discipline and discipline is not serious enough or correct. The implementation of regular audits, you can overcome this psychology. For example, in the first half of 1989, when the trial review corrected the problem of housing rental costs squeezed into costs, most of the major owners