当前，困扰审计工作的主要问题之一是审计决定落实难。这一问题存在的原因：一是被审计单位领导法制观念淡薄，不把具有法律效力的审计决定当回事，错误地认为不落实审计决定无所谓，审计机关也无可奈何。二是审计机关因受种种因素的制约而执法力度不到位，造成被审计单位有侥 At present, one of the main problems plaguing the audit work is that the audit decision is difficult to implement. The reasons for the existence of this problem: First, the audited units leading the concept of legal system is weak, do not take the legal effect of the audit decision seriously, mistakenly believe that the implementation of the audit decision does not matter, the auditing agencies do nothing. Second, due to various factors, the auditing organs are not law enforcement efforts in place, resulting in the audited units have chances