对国有金融机构进行审计监督是《审计法》赋予各级审计机关的神圣职责。如何在新的历史时期强化金融审计监督,加强金融宏观经济管理,促进各项金融方针、政策的贯彻、落实,改善金融宏观调控,保证金融企业业务活动和金融体制改革的顺利进行,是摆在金融审计部门面前的一个新课题,本文拟就此题作一粗浅的探索,仅供参考。一、转变观念,提高认识,明确指导思想。首先必须转变观念,强化宏观意识。具体审计操作上要改变以往仅以财务审计为主,就事论事的审计方法,而应从宏观的角度出发,对金融企业资产负债损益实行全面审计。当前金融企业面临的新情况、新问题较多,如经济效益发展不平衡,营运资金严重短缺等等,这就要求审计部门在审计工作中对这些问题进行分析研究提出客观公正的建议。其次是提 Auditing and supervising state-owned financial institutions is the sacred duty conferred upon auditors at all levels by the Audit Law. How to strengthen financial audit supervision in the new historical period, strengthen financial macroeconomic management, promote the implementation and implementation of various financial policies and policies, improve the macro-control of financial affairs, and ensure the smooth conduct of financial business activities and financial system reform Financial audit department before a new topic, this article is intended to make a superficial exploration of this title, for reference purposes only. First, change concepts, raise awareness, clear guiding ideology. First of all, we must change our concept and strengthen the macro-consciousness. Specific audit operations to change in the past only financial audit, audit considerations, but from a macro point of view, the financial assets and liabilities of a comprehensive audit of the profit and loss. The current financial enterprises are faced with new situations and new problems such as unbalanced development of economic benefits and serious shortage of working capital, which requires the audit department to make objective and fair suggestions on the analysis and study of these issues in the audit work. Followed by mention