《中华人民共和国审计法实施条例》(以下简称《实施条例》)经国务院审定,已于1997年10月21日发布,并自发布之日起施行。《实施条例》的发布实施,是目前我国以宪法为根本依据,以《中华人民共和国审计法》(以下简称《审计法》)为核心,以不同层次的审计法规、规章为内容的审计法律规范体系基本形成的一个重要标志。发布《审计法实施条例》的意义一、体现了市场经济条件下强化审计监督的必要性。从市场经济发达国家的长期实践来看,实行市场经济并没有削弱审计监督、相反却大大加强。如1866年6月28日,英国议会通过了《国库和审计部法案》(Exchequerand Auditing.Department Aet),此法案的颁布,不仅标志着现代英国国家审计制度的建立,而且宣告了世界上第一个现代立法模式国家审计制度的诞生。1921年6月10 The Implementation Regulations of the People’s Republic of China on the Implementation of the Audit Law (hereinafter referred to as the “Implementation Regulations”) was approved by the State Council and was promulgated on October 21, 1997 and came into effect on the day it was released. The implementation of the promulgation of the “Implementation Regulations” is currently the basis of the Constitution of our country as the basis, “Audit Law of the People’s Republic of China” (hereinafter referred to as “Audit Law”) as the core, with different levels of auditing laws and regulations as the content of the audit of legal norms System is basically an important symbol of the formation. The promulgation of “the implementation of the Audit Law,” the meaning of a, reflects the market economy under the conditions of strengthening the need for audit oversight. From the long-term practice of the market economy developed countries, the implementation of a market economy has not weakened the audit supervision but on the contrary has greatly intensified. On June 28, 1866, the British Parliament passed the Exchequer and Auditing Department Unit. The enactment of this act not only marked the establishment of a modern British national auditing system, but also proclaimed the world’s number one The birth of a national auditing system of modern legislative model. June 1921