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新中国成立后,特别是改革开放以后,党和政府十分重视审计工作。1982年制定的新宪法中明确规定,国务院设立审计机关和审计机关依法独立行陆审计监督权。这是第一次把审计纳入国家的根本大法,从而提高了审计工作的地位。1985年国务院又发布了妇女《关于审计工作的暂行规定》。接着,于1988年又发布了《审计条例》,条例的公布从各个方面推进了审计工作。现在,在全国一片大好形势下迎来了中华人民共和国第二部
After the founding of new China, especially after the reform and opening up, the party and government attached great importance to the audit work. The new constitution enacted in 1982 clearly stipulated that the State Council should set up an audit organ and an audit organ to independently supervise and audit the land according to law. This is the first time that auditing has been incorporated into the country’s fundamental law, thereby enhancing the status of the audit. In 1985, the State Council released the “Interim Provisions on Auditing Work” for Women. Then, in 1988, it released the “Audit Regulations”, and the promulgation of the regulations promoted the audit in all aspects. Now, under the excellent situation in the country, we have ushered in the second part of the People’s Republic of China