With management and audit theory , the paper counters the fact that the audit mechanism doesn " t completely show its proper effect in supervising and managing the party and government leaders , and exposes the necessity of having the mechanism existed and expanded . the paper points out that there are five outstanding phenomenon and the cause in processing the present audit mechanism , such as " carrying out audit before the cadres leave their position " , examine is not clear , legislation and standard formulation work is stagnant , unfix of audit plan effects the sequence of normal work . , 运用管理原理和审计理论，针对此项审计机制在推行过程中尚未完全发挥其在干部管理和监督工作中的应有作用这一现实，从管理角度阐述了此项审计机制存在和推行的必要性。指出和分析了此项审计机制目前在管理实践中存在诸如“先离后审”现象大量存在，审计不清，立法和规范制定工作滞后，审计计划的不确定性影响正常的工作秩序，审计主体多元化制约监督作用的发挥等五个突出问题及产生问题的原因。
