小平同志南巡重要谈话发表后,改革大潮蓬勃发展。为了适应这种新形势发展的需要,政府需要转变职能,企业迫切需要转变经营机制。加强对经济活动的审计监督,是政府职能的重要组成部分,要保障国有资产的完整、增殖,强化对各级政府、财政部门管理的国家资金,包括借用的外资,国家和地方金融机构管理的信贷资金、保险资金、少数关系国民经济全局和国家给予较多补贴的企业的资产负债、损益、重点建 After the important speech of Comrade Xiaoping’s southern tour was published, the tide of reforms flourished. In order to meet the needs of the development of this new situation, the government needs to change its functions, and enterprises urgently need to change their operating mechanisms. Strengthening auditing and supervision of economic activities is an important part of government functions. It is necessary to ensure the integrity and proliferation of state-owned assets, and to strengthen state funds managed by governments and financial departments at all levels, including foreign-funded loans, state and local financial institutions. Credit assets, insurance funds, minority assets that are related to the overall national economy, and those that have been subsidized by the state