审计整改存在的困难、原因及对策探析

审计整改是实现审计监督价值的重要环节。当前，问题资金追缴难、责任主体问责难、避免屡审屡犯难、审计成果运用难等审计整改难现象普遍存在。造成这些现象的主要原因是审计部门的独立性不强、公共财政建设滞后、法律法规不完善和执法手段运用不足、部门协调配合不充分等。应采取落实法律、法规规定，增强审计监督权威；深化财政体制改革，为审计整改奠定良好基础；建立完善审计公开制度，加大社会监督力度；加强部门协调配合，形成督促整改合力；发挥人大监督作用，提升审计整改层次和水平，有效提高审计整改效果。

Study on Problems, Causes and Countermeasures of Audit Rectification Work

Audit rectification is an important part of the audit supervision. At present, these phenomena still exist, which are diffi- cult to recover problematic funds, subject to the relevant liabilities, avoiding to make the same mistakes and taking use of audit result. Audit institutions are not independent, construction of public finance is lag, laws and regulations are not perfect, some departments cooperate not well are the main reasons. So we should take implementation of laws and regu- lations and enhance audit supervision authority, deepen financial reform and build a good foundation of audit rectifica- tion, set up a open system of audit and strengthen social supervision, strengthen department coordination and urge the reform, improve the supervision of the NPC and promote the level of audit rectification to effectively improve the audit rectification actions.