我国实施审计监督制度以来 ,各级审计机关不断探索加大审计执法力度的新途径、新方法 ,使审计执法在社会主义市场经济发展过程中起到了其他部门不可替代的作用。但是 ,我们也应该看到 ,由于多种因素的影响 ,审计执法仍然存在着施之于宽、施之于软或者说执法不到位的问题。造成 Since the implementation of the audit supervision system in our country, the auditing agencies at all levels have been constantly exploring new ways and methods to increase the intensity of auditing law enforcement, so that the law enforcement by auditing has played an irreplaceable role in the development of the socialist market economy. However, we should also see that due to many factors, there are still some problems in the implementation of audit law enforcement, such as being lenient, enforcing the law softly or not. Cause