当前,我国在坚持建设社会主义和谐社会的道路上取得了一定的成效,但是,我国政府行政活动中以及经济发展过程中违法乱纪现象时有发生,审计治理的重要性日益明显。本文以国家审计治理为研究视角,通过分析在构建和谐社会的进程中审计治理的作用,进而表现了审计治理存在的客观性及必要性。 At present, our country has made some achievements in its adherence to the principle of building a harmonious socialist society. However, the phenomenon of illegal activities in our administrative activities and in the process of economic development has taken place from time to time, and the importance of auditing and governing has become increasingly clear. This paper, from the perspective of national audit governance, analyzes the role of audit governance in the process of building a harmonious society, and then demonstrates the objectivity and necessity of the existence of audit governance.