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党的十四大指出,我国经济体制改革的目标是建立社会主义市场经济体制。这是使市场经济在国家宏观调控下对资源配置起基础性作用的一种新型机制。在构建这一新体制的进程中,作为国家宏观调控体系重要组成部分的审计监督,处于决策系统、执行系统并行的监督系统的中心位置。如何强化审计监督的作用,特别是为宏观调控服务的作用,不仅是社会主义市场经济发展的内在要求,而且也是实现"审计监督是综合性的、
The 14th CPC National Congress pointed out that the goal of China’s economic restructuring is to establish a socialist market economy. This is a new type of mechanism that enables the market economy to play a fundamental role in the allocation of resources under the macro-control of the state. In the process of building this new system, audit supervision, as an important part of the state’s macro-control system, is at the center of a decision-making system and a system of parallel monitoring of the implementation of the system. How to strengthen the role of audit supervision, especially the role of serving macroeconomic regulation and control, is not only an inherent requirement of the development of the socialist market economy, but also a realization that audit supervision is comprehensive,