审计法规定了一些近似的概念,如国家审计与社会审计,财政收支与财务收支,审计报告和审计决定等。这些审计法相关范畴尽管名称相似,但内涵和外延不尽相同,其法律意义也完全不同。学习和贯彻修订后的《审计法》,必须把握审计法理念的变迁,准确理解这些容易混淆的审计法范畴的特定含义。 The audit provides for a number of similar concepts, such as national audit and social audit, fiscal revenue and expenditure and financial revenues and expenditures, audit reports and audit decisions. Although the relevant categories of these audit law are similar in name but with different connotation and extension, their legal meanings are quite different. To study and implement the revised “Audit Law”, we must grasp the changes in the concept of audit law and accurately understand the specific meanings of these easily confused areas of audit law.