审计档案是审计监督活动的真实记录,它既反映了被审计单位的真实情况,也反映了审计质量,这就决定了它的价值与作用.这几年的实践证明,建立和管好审计档案,有利于总结审计活动中的经验和问题,促进审计事业的发展,更好地为改革开放,搞活经济服务.因此,我局自成立以来,始终把审计档案作为审计机关的一项重要基础建设工作来抓,把建立完整的审计档案列入目标管理,取得了一定成绩.一、加强档案管理基础建设我局把档案工作作为审计工作和机关基础建设的一项重要工作,建立了统管文书档案,审计档案,财 The audit file is a true record of the audit supervision activities, which not only reflects the true situation of the audited entity, but also reflects the quality of the audit, which determines its value and function of the past few years have proved that the establishment and management of audit files , Which is conducive to summing up the experience and problems in the audit activities, promoting the development of the audit business and better serving the reform and opening up and invigorating the economy. Therefore, since its establishment, the Bureau has always regarded audit archives as an important infrastructure for auditing institutions Work to grasp, the establishment of a complete audit file included in the goal of management, and achieved some success.First, to strengthen the file management infrastructure According to our bureau archives work as the audit work and the basic construction of an important task, the establishment of the unified document management Audit files, Choi