2014年10月,《国务院关于加强审计工作的意见》提出:“推动审计方式创新,根据审计项目实施需要,探索向社会购买审计服务。”政府购买社会审计服务是政府部门根据审计需求,将原来直接提供的审计服务以合同形式交给社会审计机构来完成,并根据所购买服务的数量和质量,按照一定的标准进行评估,支付相应的 In October 2014, the “Opinions of the State Council on Strengthening Audit Work” put forward: “Promoting innovation of audit methods and exploring the purchase of audit services to the society according to the needs of the implementation of audit projects.” The government purchases social audit services according to the audit needs of the government departments, The original audit services provided directly to the social auditing agency to complete the contract, and according to the quantity and quality of services purchased in accordance with certain standards for assessment, payment of the corresponding