依法审计、依法处理是审计工作的基本原则。但是当前审计执法工作还存在着审计出的问题不报告,报告的问题不处理或处理不到位,定性不准确,审计决定执行质量差等问题,影响审计部门公正、严肃执法,助长了违纪行为的滋生和蔓延。究其原因主要有以下几点:一、行政干预的影响。主要表现为地方保护主义对审计执法的影响,不能正确处理中央与地方,地方与地方利益关系,对一些单位的违纪行为包容、庇护,致使这些部门的违纪违规问题屡查屡犯。这种情况在同级财政预算执行审计 Audit in accordance with the law, according to the law is the basic principle of audit. However, the current auditing law enforcement still has some problems such as not reporting audited issues, not handling or handling reported problems, imprecise and inaccurate auditing decisions, and affecting the audit department’s impartiality and serious law enforcement, which encourages disciplinary actions Breeding and spreading. The main reasons are the following: First, the impact of administrative intervention. Mainly for the impact of local protectionism on the audit of law enforcement, can not correctly handle the central and local, local and local interests, tolerance for some units of misconduct, asylum, resulting in violations of discipline and discipline in these departments repeatedly repeated offenders. This situation is performed at the same level of the budget audit