我国审计工作的问题与对策

本文主要分析了目前我国审计工作中存在的审计监督的权威性和严肃性受到严峻挑战、审计监督没有经常化制度化、审计机关人手有限、审计监督覆盖面小和时间上没有全过程审计等方面的问题,并提出应采取审计机关隶属人大、审计工作经常化制度化、把经济责任审计和对单位的审计结合起来、加强审计机构队伍建设和充分运用现代科技手段辅助审计工作等对策措施解决这些问题。

On China auditing work''''s problem and countermeasure

this paper mainly analyzes some problems in the current audit work of our country: the authority and sullenness of the audit supervision are challenged severely,the audit supervision does not regular and institutionalized,the audit organs have limited manpower,audit supervision covers small areas and the audit work does not cover all the process.thus,this paper put forward some math odes to solve these problems :the audit organs to be taken under the NPC,to make the audit work regularly and institutionalized,to combine the economic responsibility with the audit organs,to reinforce the audit institution construction and to make full use of the modern technology to support audit work.