树立科学审计理念发挥审计监督

审计在揭示、抵御和预防腐败中起到了十分重要的作用。地方审计机关面板数据检验结果表明，审计在反腐败中作用的发挥与法律法规和制度，审计独立性和受党委、人大和政府重视程度，审计机关主要负责人和领导班子的作用，上年度审计力度，审计人员数量和投入审计工作的资源数量密切相关，上述因素对审计反腐败作用的发挥有显著影响。为更好地发挥审计在反腐败中的作用，建议进一步完善相关制度，加大问责力度，对审计管理体制进行改革，加强审计人力资源管理，推进审计职业化建设。

Political accountability and performance audit:The case of the auditor general in Norway

National auclit plays a very important role in discovering, resisting and preventing corruption. Data of China was used to test the Chinese government and its objectives of fighting against corruption. The role of audit in anti-corruption is closely related to laws and regulations, the independence of audit, the level of political commitment, the influence of leaders of audit in last year, and the number of auditors and the resources devoted to audit work. The above factors have a significant impact on the anti-corruption performance of audit.To enhance the effect of auditing on anti-corruption, it is suggested from the following aspects: further perfecting the related system, intensifying the accountability, reforming the audit management system, strengthening the human resources management of audit and promoting the construction of audit professionalization.