《中华人民共和国审计法》已由第八届全国人大常务委员会第九次会议通过,即将予以公布和实施。《审计法》的颁布和实施,是我国财政经济生活中的一件大事,是广大审计人员盼望已久的。她的颁布实施,对于进一步完善审计监督制度,加强对国家财政收支和与国有资产有关的财务收支的审计监督,维护国家财政经济秩序,反腐倡廉,提高经济效益,保障国民经济的健康发展,具有十分重要的意义。目前,我国的政治、经济形势有了新的发展和变化。党的十四大将建立社会主义市场经济体制确定为经济体制改革的目标。发展社会主义市场经济,必须健全社会主义法制。审计机关是独立行使审计监督权的国家机关,处于 The “Audit Law of the People’s Republic of China” has been adopted by the Ninth Session of the Eighth NPC Standing Committee and will be announced and implemented soon. The promulgation and implementation of the “Audit Law” is a major event in China’s financial and economic life and has long been hoped for by auditors. Her promulgation and implementation are of great significance to further improving the system of auditing and supervision, auditing and supervising the financial revenues and expenditures of the state and the financial revenues and expenditures related to state-owned assets, safeguarding the state fiscal and economic order, fighting corruption and promoting clean government, improving economic efficiency and safeguarding the health of the national economy Development, is of great significance. At present, the political and economic situation in our country has undergone new developments and changes. The 14th National Congress of the Communist Party of China will establish a socialist market economic system as the goal of economic restructuring. To develop the socialist market economy, we must perfect the socialist legal system. The auditing organ is the state organ that independently exercises the power of auditing and supervision and is in place