目前,我国已进入实施《联合国反腐败公约》(以下简称《公约》)的第二个工作阶段,主要任务是从完善中国特色社会主义法律体系全局出发,通盘考虑有关国内法与《公约》的衔接问题;具体工作则是本着先易后难、急用为先、成熟一个解决一个的原则,开展法律的立、改、释、废工作。因此,研究《公约》是否对我国国家审计具有拘束力、审计执法能否直接适用《公约》、我 At present, our country has entered the second stage of the work of implementing the UN Anti-Corruption Convention (hereinafter referred to as the “Convention”). Its main task is to proceed from the overall situation of perfecting the legal system of socialism with Chinese characteristics and consider the relevant laws and regulations of the country Cohesion problems; specific work is based on the easy first, urgent use first, mature one to solve one of the principles, to carry out legal legislation, reform, interpretation and waste work. Therefore, to study whether the “Convention” is binding on the national audit of our country and whether the law enforcement can be directly applied to the audit of law enforcement