《中华人民共和国审计法》已经八届全国人大常委会第九次会议审议通过,今年1月1日起正式施行。现将审计法中的几个重要问题作一些介绍。一、关于《审计法》的立法目的我国审计监督制度是为适应改革开放和经济发展需要而建立的。1982年宪法规定:国务院设立审计机关,对国务院各部门和地方各级政府的财政收支,对国家的财政金融机 The “Audit Law of the People’s Republic of China” has been examined and adopted by the Ninth Session of the Eighth NPC Standing Committee and will be formally implemented on January 1 this year. Now some important issues in the audit method for some introduction. I. Legislative Purposes of “Audit Law” China’s audit supervision system was established to meet the needs of reform, opening up and economic development. The Constitution of 1982 provides that: The State Council shall set up an audit organ to examine the fiscal revenues and expenditures of various departments of the State Council and local governments at all levels,