《审计法》第十条规定:“审计机关根据工作需要,可以在其审计管辖范围内派出审计特派员。”“审计特派员根据审计机关授权、依法进行审计工作”。这一规定,既是财政经济体制改革的客观需要,也是审计实践的经验总结。我国国家行政分别由中央和地方分级实施,国有资产属国家所有,实行中央与地方两级管理。根据事权与财权相适应的原则,划分了中央与地方的财政收支范围,建立分税制财政管理体制,实行中央与地方两级宏观调控。这就要求 Article 10 of the Audit Law stipulates: “The auditing organ may, in accordance with the needs of its work, dispatch an auditing commissioner within the scope of its audit.” “The auditing commissioner shall perform the auditing according to law in accordance with the authorization of the auditing organ.” This provision is both an objective need for the reform of the fiscal and economic system and an experience summary of the audit practice. The state administration in our country is implemented hierarchically by the central government and the local government. State-owned assets are owned by the state and are administered at the central and local levels. According to the principles of power and financial power, the fiscal revenue and expenditures of the central and local governments are divided, a fiscal management system of tax-sharing system is established, and the macro-control at the central and local levels is implemented. This requires