我国现行社会审计组织体制已不能满足社会主义市场经济发展的需要．已成为社会审计事业发展的瓶颈，对其改革势在必行。从分析社会审计产生和发展的客观背景出发，论证了建立和改革社会审计组织机构应遵循的基本原则，针对现行社会审计组织体制存在的问题，提出了在对其改革的过程中应着重解决的问题。 The current system of social auditing in our country can no longer meet the needs of the development of the socialist market economy. Has become the bottleneck of the development of social audit, its reform is imperative. Based on the analysis of the objective background of the emergence and development of social auditing, this paper demonstrates the basic principles that should be followed in establishing and reforming the social auditing organizations. In view of the existing problems in the current social auditing system, it puts forward that in the process of reform, problem.