《审计法》施行以来，审计执法力度不断加大，审计部门也充分运用《审计法》所赋予的权力，自觉履行经济监督义务，为规范经济秩序作出了应有的努力。但由于受主、客观因素的影响，审计的权力难以落实。现就“暂停拨付”这一审计职权谈一下个人的看法。 　　一、“暂停拨付”执行主 Since the implementation of the Audit Law, the intensity of auditing and law enforcement has been constantly enhanced. The auditing department has also made full use of the powers conferred by the Audit Law, consciously fulfilling its economic supervision obligations and making due efforts to regulate the economic order. However, due to the influence of the acceptor and objective factors, the power of auditing is difficult to implement. Now on the “suspend payment ” audit authority to talk about personal views. First, “suspend allocation ” executive