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社会主义市场经济在一定意义上讲是法制经济。而社会主义市场经济体制建立和完善必须要有完备的法制手段来规范和保障。其中,很重要的手段就是审计执法监督。近几年来,随着改革开放和经济建设的深入发展,经济管理模式、利益格局和人的思维方式都发生了巨大的变化。在这种情况下,各种违反财经法纪的手法也不断翻新。实践证明:要维护国家,企业和个人的合法经济权益,促进经济持续健康发展,为政府进行宏观调控提供依据,强化审计执法,势在必行。《中华人民共和国审计法》,第一章第一条规定,『为了加强国家的审计监督,维护国家财政经济秩序,促进廉政建设,保障国民经济健康发展,根据宪法制定本法』。这
In a certain sense, the socialist market economy is a legal economy. The establishment and perfection of the socialist market economic system must have a complete legal system to standardize and guarantee. Among them, the very important means is to audit law enforcement supervision. In recent years, with the deepening development of reform and opening up and economic construction, great changes have taken place in the mode of economic management, the pattern of interests and the way people think. Under such circumstances, various methods of violating financial and economic laws and regulations are constantly being renovated. Practice has proved that it is imperative to safeguard the legitimate economic rights and interests of countries, enterprises and individuals, promote the sustained and healthy economic development, provide the basis for the government’s macro regulation and control, and strengthen the audit of law enforcement. Article 1 of Chapter 1 of the Audit Law of the People’s Republic of China stipulates that “This Law is formulated in accordance with the Constitution in order to strengthen audit oversight in the country, safeguard the state financial and economic order, promote the building of a clean and honest government and guarantee the healthy development of the national economy.” This