一、《审计法》修订的指导思想第一,依据《宪法》和《立法法》有关规定,并保持与相关法律的衔接。第二,按照建设法治政府要求,进一步规范审计执法,促进依法行政。第三,适应我国社会经济和审计工作发展需要,及时总结我国审计工作经验。第四,研究和借鉴国外审计立法的有益经验,逐 First, the guiding principle for the revision of the “Audit Law” First, based on the relevant provisions of the “Constitution” and the “Legislation Law”, and maintaining the convergence with relevant laws. Second, in accordance with the requirements of building a government under the rule of law, we should further standardize auditing and law enforcement and promote administration according to law. Thirdly, to meet the needs of the development of China's social economy and auditing work, the auditing work experience in China should be summarized in time. Fourth, research and learn from the useful experience of foreign auditing legislation, by