审计机关作为行政执法部门 ,能否做到清正廉洁 ,秉公执法 ,这是关系到审计事业成败的大问题。吉林省白山市审计局局长张广增同志对这一点有清醒的认识。因此 ,他在１９９２年调入审计局上任伊始 ,在第一次职工大会上宣布“约法三章” :不接受干部的吃请送礼 ;上下班不坐公车 ; As an administrative law enforcement department, whether the auditing organ can be honest and fair and enforce the law impartially is a big issue that concerns the success or failure of the audit. Zhang Guangzeng, director of the Audit Bureau of Baishan City, Jilin Province, has a clear understanding of this point. Therefore, he was transferred to the Board of Auditors in 1992 at the very beginning of his office, at the first general assembly of workers announced the “Covenants Chapter 3”: do not accept the cadres eat gifts; commuting does not take the bus;