近年来,我国对政务公开工作的要求不断提高,审计政务公开工作也逐渐引起审计机关和社会的广泛重视与关注,成为了影响审计事业科学发展的一个重要因素。本文试从新形势下审计政务公开的意义、基层审计机关政务公开存在的普遍性问题以及解决问题的有效对策三个方面,对基层审计机关审计政务公开工作进行了探讨。 In recent years, the demand for open government affairs in our country has been steadily increasing. The open work of auditing government affairs has also gradually attracted widespread attention and attention from audit institutions and the society, and has become an important factor that affects the scientific development of the audit business. This article tries to discuss the work of auditing the government affairs of the grassroots auditing organ from three aspects: the significance of auditing the openness of government affairs under the new situation, the universality of the open auditing of government affairs of grassroots auditing organs and the effective countermeasures to solve the problems.