《审计法》的颁布施行,对于强化审计监督,维护国家财政经济秩序,促进廉政建设,保证国民经济健康发展,具有十分重要的意义。 首先,《审计法》依照《宪法》规定的原则,构建了社会主义审计监督制度的法律框架,为进一步完善我国的审计监督制度奠定了基础。我国实行审计监督制度以来,国务院先后制定了《关于审计工作的暂行规定》和《审计条例》以及一些有关的审计法规,这对推动审计工作的开展起到了积极的作用。但近几年来我国的政治经济形势有许多新的发展、变化,现有的一些审计法规和规章制度已不能很好的适应需 The promulgation and implementation of the “Audit Law” are of great significance to strengthening audit supervision, safeguarding the national financial and economic order, promoting the building of an honest and clean government and ensuring the healthy development of the national economy. First of all, in accordance with the principles laid down in the “Constitution”, the “Audit Law” establishes the legal framework for the auditing and supervision system of socialism and lays the foundation for further perfecting the system of auditing and supervision in our country. Since China implemented the system of auditing and supervision, the State Council has successively formulated the Provisional Regulations on Auditing and the Regulations on Auditing, as well as some relevant auditing laws and regulations, which have played a positive role in promoting the auditing work. However, in recent years, there have been many new developments and changes in the political and economic situation in our country. Some existing auditing laws, regulations and rules and regulations are no longer well adapted to the needs