审计救济主要有政府裁决、行政复议、行政诉讼三种途径。准确告知审计救济途径首先要正确区分财政、财务收支。修订后的《审计法实施条例》对财政、财务收支的概念做了规定,但仍存瑕疵。《条例》实施后,正确区分财政财务收支、准确告知审计救济途径需综合考虑《宪法》、《审计法》的立法精神。 There are three main ways of the audit relief: government ruling, administrative reconsideration and administrative litigation. Accurately inform the audit relief approach must first correctly distinguish between financial and financial revenues and expenditures. The revised “Implementation of the Audit Act” on the financial, financial revenue and expenditure provisions made the concept, but still flawed. After the “Regulations” are implemented, a correct distinction between financial revenues and expenditures, accurately informing the audit relief channels must take into account the legislative spirit of the “Constitution” and the “Audit Law.”