诚信建设与审计监督

从诚信建设和审计监督两者关系的角度出发，分析我国当前社会生活中不讲诚信的现象，得出要消除产生不诚信行为的基础，需要法制监督，独立的审计监督要能有效地发挥其积极作用。审计在推进诚信建设的同时，也需要加强自身的诚信建设。

Thoughts on the Credibility Construction, Auditing and Supervision

This article analyses the incredible phenomena of the current social life from the perspectives of the credibility construction, auditing and supervision, and concludes that the elimination of the incredible behavior depends on the legal supervision system and that the independent auditing can play the active role. The article also emphasizes it is importantboth to enforce the credibility construction of the auditing personnel and to facilitate credibility system construction.