自1983年审计署成立后,各级地方政府先后成立了审计局,但是由于有一些认识问题没有很好解决,妨碍着审计工作的深入开展. 一、改革时期究竟是否需要审计监督设置审计机关是体制改革的重大决策,这是被大家所公认的.但是有一些同志一接触到改革实际,就皱起眉头,认为审计工作“生不逢时”,有的甚至主张暂缓拉开审计的序幕.他们认为,当前改革潮流滚滚而来,在允许改革中犯错误,不允许不改革的 Since the establishment of the Audit Commission in 1983, the local governments at all levels have set up the Audit Bureau successively, but due to some problems of cognition, the audit work is not well solved, which hinders the further development of the audit work. However, some comrades frowned on the actual situation of reform and thought that the auditing work was “untimely” and some even advocated the suspension of the audit. They think that the current trend of reform is rolling in, allowing mistakes in allowing reforms and not allowing no reform