自1983年9月国家审计署成立以来,各级政府审计机关和各部门、各单位的内部审计机构相继成立,到目前为止,全国已形成一个初具规模的“两条腿走路”的审计体系。因此,做好各单位的审计档案管理工作,建立一套完备的且有独特风格的审计档案管理制度显得十分重要。国家审计署和国家档案局于1986年4月22日联合发出了“关于印发《审计档案管理工作的暂行规定》的通知”。根据《暂行规定》的精神,应做好以下几项工作。第一、领导重视,并把建立和搞好审计档案管理工作当作一件大事来抓。搞好审计档案工作是事半功倍的事。审计档案是审计监督活 Since the establishment of the National Audit Office in September 1983, the internal audit institutions of all levels of government and various departments and units have been established one after another. So far, a sound audit system of “walking on two legs” has been formed in the country . Therefore, it is very important to do a good job in the audit archives management of all units and to establish a complete and unique style of archives management system. On April 22, 1986, the National Audit Office and the National Archives Bureau jointly issued the Notice on Printing and Distributing the Interim Provisions on the Management of Auditing Archives. According to the “Interim Provisions”, should do the following work. First, the leaders should attach importance to them and regard the establishment and improvement of the audit archives management as a major issue. Doing a good job in auditing archives is a matter of multiplier. Audit file is audit supervision