中国即将加入WTO不仅仅对我国经济会产生巨大影响,同时对我国法制建设等方面的影响也是十分深远的。其中作为中国法制建设的一个重要组成内容的审计法制建设也面临着新的挑战。 一、WTO要求审计体制的改革和创新。 我国《宪法》第九十一条规定“国务院设立审计机关,对国务院各部门和地方各级政府的财政收支,对国家的财政金融机构和企事业组织的财务收支进行审计监督”。《审计法》第九条规定“地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作,审计业务以 China’s imminent accession to the WTO will not only have a tremendous impact on China’s economy, but will also have far-reaching effects on the legal construction of our country. The construction of auditing legal system as an important part of China’s legal system construction also faces new challenges. First, the WTO requires the reform and innovation of the audit system. Article 91 of China’s Constitution stipulates that “the State Council shall set up an audit organ to audit and supervise the financial revenues and expenditures of the various departments under the State Council and the local governments at all levels, and audit the financial revenues and expenditures of the state’s financial and financial institutions and enterprises and institutions.” Article 9 of the Audit Law stipulates that "local auditing organs at all levels shall be responsible for the work of the people’s government at the corresponding level and the auditing organ at the next higher level and report their work and audit business