auditing offices

Any equity and contractual joint ventures and their branches that have State-owned assets shall be subject to examination by auditing offices .

凡是有国有资产的合资、合作企业及其分支机构，均属审计机关的审计范围。

However , as a result of our unconsummated legal system and limited auditing power , the development of tracking audit by auditing institutions , especially primary-level auditing offices on government investment projects has been constrained , not being able to play its role of " immune system " .

然而，由于受法律法规体系不完善以及审计力量有限等因素的影响，审计机关尤其是基层审计机关政府投资项目跟踪审计的开展受到很大的限制，制约了审计免疫系统作用的发挥。

The goal of independent audit is that the auditing offices or auditors can express their independent , objective and impartial opinions about the accounting statements .

独立审计的目标是对会计报表发表一个独立、系统、公正的审计意见；

This system has not only weakened the distributional functions of the fiscal department , but was also hardly conducive to the full use of the budget , or to the effective supervision on the budget by the legislative or the auditing offices .

这种管理方式不仅弱化了财政部门的分配职能，不利于充分发挥预算资金的使用效益，也不利于立法机构和审计部门对预算进行监督，改革传统的财政支出管理制度势在必行。