在长期的审计实践中，我们发现，现行的一些政策法规存在一定的问题，这主要表现在：政策规定内容繁杂，基本要素不明确。一项政策的具体规定往往分散在若干年度的若干个文件中，补充规定更是纷繁复杂，甚至部分规定只是对以前文件某一规定的变更或废止。因此，要想全面了解某 In the long-term audit practice, we found that some existing policies and regulations have some problems. This is mainly manifested in the complicated policy content and the unclear basic elements. The specific provisions of a policy are often scattered over a number of documents in a number of years. The supplementary provisions are even more complicated. Some of them even require some changes or abrogation of certain provisions of previous documents. Therefore, in order to fully understand one