我国自1983年恢复审计以来,审计部门代表国家履行经济监督职能,对国家管理经济起了重要的作用。为使审计机制更臻完善,审计立法乃是关键所在。审计立法很重要的一点就是要完善过去的经济法律,在立法上体现公平理论。现代科学管理广泛运用行为科学,为调动员工的积极性,把报酬与贡献挂钩,在分配和奖励上提出了公平理论: Since the resumption of auditing in China in 1983, the audit department has performed the economic supervision function on behalf of the state and played an important role in the national economy. In order to improve the audit mechanism, audit legislation is the key. The important point of auditing legislation is to perfect the past economic laws and demonstrate the fair theory in legislation. In order to mobilize the enthusiasm of employees and to link the remuneration with the contribution, the modern science management has extensively applied behavioral science and put forward the fair theory on the distribution and reward: