近年来,党和国家对审计查出问题的整改工作高度重视,特别是将审计整改工作专题写入《审计法》后,审计整改越来越受到普遍关注。工会经费审查监督工作同样也受到广大职工群众的广泛关注,如何构建一套行之有效的审计整改工作机制,提高审计效率,维护审计权威,本文结合工作实践谈一些粗浅认识。 In recent years, the party and the state attach great importance to the rectification and reform work of the problems identified by the audit. In particular, the audit and rectification work has drawn more and more universal attention after it has been written into the “Audit Law”. The work of reviewing and supervising union funds has drawn wide attention from the masses of workers and staff members. How to build an effective mechanism for auditing and rectifying work, improve audit efficiency, and maintain the authority of auditing? This article discusses some superficial understandings in light of work practices.