党的十八大以来,在全面从严治党的新形势下,国家的反腐力度迈向了一个新的台阶,党风廉政建设蔚然成风,国家审计在新时期发挥着举足轻重的作用,但也存在许多不足。本文在其他学者研究的基础上,进一步分析了国家审计当前面临的困境,并且有针对性地提出了相应的解决措施,旨在为相关部门实施审计的过程中提供借鉴与参考。 Since the 18th CPC National Congress, in the new situation of completely and strictly administering the party, the national anti-corruption efforts have taken a new stage and the work style of building a clean government has become common practice. National auditing plays a decisive role in the new era, but it also exists Many deficiencies. Based on the researches of other scholars, this paper further analyzes the current dilemmas faced by the state auditing, and puts forward some corresponding solutions to solve these problems. The purpose is to provide reference and reference for the relevant departments in the process of auditing.