审计执法制约因素分析及对策探讨

近年来,国家高度重视审计工作,加大了国家审计执法力度,使审计的作用日益凸现,得到社会的承认和赞誉。但由于受多方面因素的影响,审计执法力度在一定程度上受到了制约,同时也影响了审计职能的发挥和审计事业的发展。本文通过对影响审计执法制约因素的分析,提出了加强审计执法力度的建议。

The Discusses on the Restriction Factor and Countermeasures to Influence the Enforcing Audit law

In the last few years, our country values the audit work a lot and increases the audit law enforcement power. The function of the national audit appears day by day. At the same time, it obtains the acknowledgement and the praise of society. On the other hand, the audit law enforcement power is restricted in a certain degree because of the various factors. It restricts the exertion of the audit function and the development of the audit enterprise. This article proposes several suggestions about the audit law enforcement power according to analysis of the restriction factors which affect it.