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《行政许可法》从起草到公布历时7年，已于2003年8月27日经十届全国人大常委会第四次会议通过，将于2004年7月1日起施行。这是我国推进依法治国、依法行政具有里程碑意义的一件大事。审计机关作为较高层次的财政经济综合监督执法部门，尽管没有行政许可职能，但并不等于《行政许可法》就与审计机关无关。相反，《行政许可法》实施后必将对包括审计机关在内的所有行政机关依法行政产生深刻影响。
The “Administrative Licensing Law” was drafted to the public for seven years and was approved by the Fourth Session of the Tenth National People’s Congress on August 27, 2003 and will come into force on July 1, 2004. This is a major event for our country to promote the principle of governing the country according to law and administering according to law. As a higher level comprehensive financial supervision and law enforcement department, an auditing organ does not mean that the “Administrative Licensing Law” has nothing to do with the auditing agency although it does not have the administrative licensing function. On the contrary, the implementation of the Law on Administrative Licensing will have a profound impact on the administration by law of all the administrative organs including the auditing organ.