依法治国是我们党领导人民治理国家的基本方略,是实现国家治理体系和治理能力现代化的法治保障。国家审计是党和国家监督体系的重要组成部分,是推进依法治国的重要手段。党的十八届四中全会《决定》提出:要“完善审计制度,保障依法独立行使审计监督权,对公共资金、国有资产、国有资源和领导干部履行经济责 Ruling the country by law is the basic strategy our party leads the people in governing the country and the guarantee of the rule of law for the modernization of the state governing system and the governance capacity. National auditing is an important part of the party and state supervision system and an important means of promoting the rule of law. The ”Decision“ of the Fourth Plenary Session of the 18th CPC Central Committee proposed: ”Perfecting the auditing system and guaranteeing the independent exercise of the power of auditing and supervision in accordance with the law and the economic responsibility of public funds, state-owned assets, state-owned resources and leading cadres