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审计是一项新工作。所谓审计,简要地说,它是由审计机构依据国家有关的法律和规定,按照一定的程序,对企事业单位、财政金融机构和行政管理部门的财政、财务收支及其经济效益进行审计,作出结论、评价和处理的监督活动。根据宪法规定,1983年以来,我国在县以上各级政府建立了审计机关,实行审计监督制度。几年来的实践证明,审计监督无论对我国的社会主义经济建设,还是对正在深入进行的经济体制改革,都起着重要的保证作用。
Audit is a new job. The so-called audit, briefly, it is the audit institutions in accordance with relevant state laws and regulations, in accordance with certain procedures, enterprises, financial institutions and administrative departments of the financial and financial revenues and expenditures and the economic benefits of the audit, Make conclusions, evaluate and deal with oversight activities. According to the provisions of the Constitution, since 1983, our country has set up auditing organs at all levels and above the county level and implemented an audit supervision system. Practice over the past few years has proved that audit supervision plays an important guarantee role both in China’s socialist economic construction and in the in-depth reform of its economic structure.