我国的社会主义审计监督制度是在党的十一届三中全会后,基于社会经济改革发展的需要而建立的。它的权利和任务是《宪法》所赋予的。审计制度建立10多年来,围绕着党的“一个中心,两个基本点”的路线、方针,充分发挥审计的监督职能,在维护国家利益、集体利益,维护财经法规,加强专政建设方面起到了很好的作用。但也应看到,内部审计工作的发展还很不平衡,有的单位建立了内审机构,审计人员依法审计,努力开拓业务,发挥了应有的作用,真正成了单位领导的好参谋、好助手;有的则东观西望等待,面临着机构改革被撤掉的危险。凡此种种,我认为审计人员应对目前的形势和自己 China’s socialist audit supervision system was established after the Third Plenary Session of the 11th CPC Central Committee on the basis of the needs of socio-economic reforms and development. Its rights and tasks are those given by the Constitution. Over the past 10 years since the audit system was established, it has revolved around the party’s “one center, two basic points” line and principles, and has given full play to the auditing function of audits. It has played a role in safeguarding national interests, collective interests, maintaining financial laws and regulations, and strengthening dictatorship construction. Very good effect. However, it should also be noted that the development of internal auditing work is still very unbalanced. Some units have established internal auditing bodies, auditors have audited in accordance with laws, and have worked hard to develop their businesses. They have played their due role and have become a good adviser for the unit leaders. Good helpers; others look east to wait, facing the danger of institutional reform being removed. All of these things, I think the auditors respond to the current situation and themselves