中国行政审计已经实施多年,但是各层级政府部门始终有问题存在。公权在握的行政部门在使用纳税人的钱时,往往无所顾忌。这就不得不使我们对中国行政审计制度产生怀疑与思考。作为管理政府钱袋子的重要职能部门之一,审计部门尽职尽责显得非常重要。当前我们的行政审计还存在一些问题,需要我们进行相应的反思。一、我国行政审计的作用行政审计主要由审计部门进行落实,各级审计部门构成结构紧密的审计系统。审计是一种有专业技术含量的工作,因此其专业特点,决定了其特殊的层级架构,即形成了一种行政领导与专业指导二元并立的管理格局。其领导权归同级人民政府,而同时受到上级审计部门的技术指导和 China’s administrative audit has been implemented for many years, but there is always a problem with government departments at all levels. Public authorities in the grip of the administration of taxpayers in the use of money, often without scruple. This forced us to cast doubts and reflections on China’s administrative auditing system. As one of the important functional departments for managing government money bags, it is very important for the audit department to exercise due diligence. At present, there are still some problems in our administrative audit, which require us to reflect accordingly. First, the role of China’s administrative audit Administrative audit mainly by the audit department to implement the audit departments at all levels to form a structured audit system. Audit is a professional and technical work, so its professional characteristics, determines its special hierarchical structure, that formed a kind of administrative leadership and professional guidance dualistic management structure. Its leadership belongs to the people’s government at the same level, and at the same time by the superior audit department technical guidance and