湖北省审计学会1987年年会于6月下旬在武昌召开。会议总结了一年来的学会工作,传达了中国审计学会年会精神及学术讨论情况,并进行了学术交流。现将讨论中的主要问题综述如下: 一、中国社会主义审计的特色有的同志认为,研究中国社会主义审计的特色,要从我国的国情出发,一条是坚持四项基本原则,一条是坚持改革、开放、搞活的方针,还要考虑与之相适应的经济体制。研究的方法,讨论中提出:(1)总结法。要认真总结几年来实践的经验;(2)比较法。有比较才有鉴别,通过与国外审计的比较,就可以了解我国审计制度的特点;(3)系统工程法。要从理论系统、组织系统、法规系统、方法系统四个方面进行研究。有的同志将我国审计的特点,概括为:(1)在指导思想上强调接受党的领导,为中心工作服务,具有明显的阶级性;(2)在审计制度方面具有统一性、国家性、独立性、群众性和权威性;(3)组织体系上以国家审计为主导,内部审计为基础,社会审计为补充的三位一体的审计监督体 Auditing Society of Hubei in 1987 the annual meeting held in Wuchang in late June. The meeting summarized the work of the Institute over the past year, conveyed the spirit of the annual audit meeting of the Chinese Society of Auditing and academic discussions, and conducted academic exchanges. The main issues now to be discussed are summarized as follows: I. Characteristics of China’s Socialist Audit Some comrades think that studying the characteristics of China’s socialist audit should proceed from our own national conditions. One is to uphold the four cardinal principles and the other is to adhere to the reform , Open, invigorating approach, but also to consider its economic system. Research methods, the discussion proposed: (1) summary method. We must conscientiously sum up the experience of practice in recent years; (2) Comparative Law. Only by comparison can we identify the characteristics of our auditing system through comparison with foreign audits; and (3) Systematic Engineering Law. From the theoretical system, organizational system, regulatory system, method system four aspects of research. Some comrades summed up the characteristics of our audit as follows: (1) Emphasizing in the guiding ideology the acceptance of the leadership of the party and serving of the central work with obvious class nature; (2) unity in auditing system, national character and independence Sex, mass and authority; (3) Trinity Auditing Body in the organizational system, which is based on state auditing, internal auditing and social auditing