国家审计机关自成立以来，在监督国务院各部门和地方各级政府财政收支、国家财政金融机构和企业事业单位的财务收支等方面发挥了积极作用。在新的时代背景和社会条件下，按照全面深化改革的目标要求，国家审计应重新定位在经济建设中的着力点和服务路径，即通过规范市场经济秩序、监督政府经济权力的运行、促进财政的可持续性、保障金融安全、维护公共资源保值增值、促进反腐倡廉建设、深化经济体制改革等强化政府及相关部门的公共责任，加强国家经济治理。%Since the establishment,the national audit offices has been playing the important role in supervising financial income and expenses of every department of the State Council,governments in different levels,fiscal and financial institutions, enterprises and public institutions. In the new era and social condition,according to the requirement of comprehensively deepening reform,national audit offices should redesign the focuses and service path,namely strengthening public responsibility and strengthening national economic governance by standardizing market economic order, supervising the operation of government economic power,promoting the fiscal and financial sustainability,guaranteeing financial safety,preserving or increasing the value of public resources,combating corruption and upholding integrity,deepening economic institutional reform, and so on.
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