《党内监督条例(试行)》(以下简称《条例》)于今年2月17日由党中央颁布实施了。《条例》规定,党内监督的重点对象是党的各级领导机关和领导干部,特别是各级班子的主要负责人。作为国家重要监督系统的审计机关,应在贯彻《条例》中发挥重要作用。第一,要转变观念,增强忧患意识和大局意识。审计工作要紧贴时代要求,按照党和国家的政策,把拒腐防变寓于审计工作中去,担当经济卫士的角色。审计工作要在总体上、宏观上、 The “Inner-Party Supervision Ordinance (Trial)” (the “Regulations”) was promulgated by the Central Committee of the Communist Party of China on February 17 this year. The “Regulations” stipulate that the key target of inner-party supervision is the leading organs and leading cadres at all levels of the party, especially those at all levels. As the auditing organ of the country’s important supervisory system, it should play an important role in implementing the “Regulations.” First, we must change our concepts and enhance our sense of urgency and the overall situation. The audit work should closely follow the requirements of the times and, in accordance with the policies of the party and the state, should put corruption and prevention in the work of auditing and assume the role of economic guards. Audit work should be in general, macroscopically,