《中华人民共和国审计法》在各 界的热切盼望中,业经八届全国人大 常委会第九次会议审议通过,将于 1995年1月1日起正式实施。《审计 法》的颁布实施是我国经济生活中的 一件大事,是审计工作法制化建设的 里程碑。各级化工领导、企事业单位 财经工作者和全体审计人员都要认真 学习,坚决贯彻《审计法》。 党和政府历来十分重视审计工 作,早在新民主主义革命时期,党领 导下的根据地就建立了严密的审计监 督制度,有力地保证了革命战争的胜 利进行。党的十一届三中全会确立了 焕发了青春。1982年颁布的我国现行 宪法,首次确立了新中国审计监督制 The Audit Law of the People’s Republic of China has been examined and adopted by the Ninth Session of the Eighth NPC Standing Committee for its eager anticipation in all walks of life and will be formally implemented on January 1, 1995. The promulgation and implementation of the “Audit Law” is a major event in China’s economic life and a milestone in the legal construction of the audit work. All levels of chemical industry leaders, enterprises, financial workers and all auditors should conscientiously study and resolutely implement the “Audit Law.” The party and government have always attached great importance to the audit work. As early as the period of the new-democratic revolution, the base under the leadership of the party established a strict system of auditing and supervision, which effectively guaranteed the victory of the revolutionary war. The Third Plenary Session of the Eleventh Central Committee established a glow of youth. The current constitution of our country promulgated in 1982 established for the first time a system of audit supervision in new China