the Government of the People's Republic of China，Government of the United Kingdom of Great Britain and Northern


JOINT DECLARATION OF THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC　OF CHINA ON THE QUESTION OF HONG KONG


WHOLE DOCUMENT
　　
　　Government of the United Kingdom of Great Britain and Northern
Ireland
　　the Government of the People's Republic of China　have　reviewed　
with
　　sfaction the friendly relations existing between the　two　
Governments
　　peoples in recent years and agreed that a proper negotiated
settlement
　　he question of Hong Kong, which is left over from the　past,　is　
con-
　　ve to the maintenance of the prosperity and stability of Hong Kong
and
　　he further strengthening and development of the relations between　
the
　　countries on a new basis. To this end, they have, after talks　
between
　　delegations of the two Governments, agreed to declare as follows:
　　
　　he Government of the People's　Republic　of　China　declares　
that　to
　　ver the Hong Kong area (including Hong Kong Island,　Kowloon　and　
the
　　Territories, hereinafter referred to　as　Hong　Kong)　is　the　
common
　　ration of the entire Chinese people, and that it has decided to
resume
　　exercise of sovereignty over Hong Kong with effect from 1 July
1997.
　　
　　he Government of the United Kingdom declares that it will restore
Hong
　　to the People's Republic of China with effect from 1 July 1997.
　　
　　he Government of the People's Republic　of　China　declares　
that　the
　　c policies of the People's Republic of China regarding Hong　Kong　
are
　　ollows:
　　Upholding national unity and territorial integrity and taking　
account
　　he history of Hong Kong and its realities, the　People's　
Republic　of
　　a has decided to establish,　in　accordance　with　the　
provisions　of
　　cle 31 of the Constitution of the People's Republic of China,　a　
Hong
　　Special　Administrative　Region　upon　resuming　the　
exercise　 of
　　reignty over Hong Kong.
　　The Hong Kong Special Administrative Region will be directly
under the
　　ority of the Central People's Government of the People's　
Republic　of
　　a. The Hong Kong Special　Administrative　Region　will　enjoy　
a　high
　　ee of autonomy, except in foreign and defence affairs　which　are　
the
　　onsibilities of the Central People's Government.
　　The Hong Kong　Special　Administrative　Region　will　be　
vested　with
　　utive, legislative and independent judicial power, including　
that　of
　　l adjudication. The laws currently in force in Hong Kong　will　
remain
　　cally unchanged.
　　The Government of the Hong Kong Special Administrative Region
will　be
　　osed of local inhabitants. The chief executive will　be　
appointed　by
　　Central People's Government on the basis of the results　of　
elections
　　onsultations to be held locally. Principal officials will be
nominated
　　he chief executive of the Hong Kong Special Administrative Region　
for
　　intment by　the　Central　People's　Government.　Chinese　and　
foreign
　　onals previously working in the public　and　police　services　
in　the
　　rnment departments of Hong Kong may remain in employment. British　
and
　　r foreign nationals may also be employed to serve as advisers or　
hold
　　ain public posts in government departments of the　Hong　Kong　
Special
　　nistrative Region.
　　The current social and economic　systems　in　Hong　Kong　will　
remain
　　anged, and so will the　life-style.　Rights　and　freedoms,　
including
　　e of the person, of speech, of the press, of assembly, of
association,
　　ravel, of　movement,　of　correspondence,　of　strike,　of　
choice　of
　　pation, of academic research and of religious belief will　be　
ensured
　　aw in the Hong Kong Special Administrative Region.　Private　
property,
　　rship of enterprises, legitimate　right　of　inheritance　and　
foreign
　　stment will be protected by law.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　ee port and a separate customs territory.
　　The Hong Kong Special Administrative Region will retain the
status　of
　　nternational financial centre, and its markets for　foreign　
exchange,
　　, securities and futures will continue. There will　be　free　
flow　of
　　tal. The Hong Kong dollar will continue to circulate and remain
freely
　　ertible.
　　The Hong Kong Special　Administrative　Region　will　have　
independent
　　nces. The Central People's Government will not levy taxes on the　
Hong
　　Special Administrative Region.
　　
　　The Hong Kong Special Administrative　Region　may　establish　
mutually
　　ficial economic relations with the United Kingdom and other
countries,
　　e economic interests in Hong Kong will be given due regard.
　　Using　the　name　of　"Hong　Kong,　China",　the　Hong　Kong　
Special
　　nistrative Region may on its own maintain　and　develop　
economic　and
　　ural relations and conclude relevant agreements with　states,　
regions
　　relevant international organizations.　The Government of the
Hong Kong
　　ial Administrative Region may on its own issue　travel　
documents　for
　　y into and exit from Hong Kong.
　　The　maintenance　of　public　order　in　the　 Hong　 Kong　
Special
　　nistrative Region will be the responsibility of the Government
of　the
　　Kong Special Administrative Region.
　　The above-stated basic policies of the　People's　Republic　of　
China
　　rding Hong Kong and the elaboration of them in Annex I to　this　
Joint
　　aration will be stipulated, in a Basic Law of the　Hong　Kong　
Special
　　nistrative Region of the People's Republic of China, by　the　
National
　　le's Congress of the People's Republic of China, and they will　
remain
　　anged for 50 years.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, during the transitional period
between the
　　of the entry into force of this Joint Declaration and 30　June　
1997,
　　Government　of　the　United　Kingdom　will　be　responsible　
for　the
　　nistration of Hong Kong with the object of maintaining and　
preserving
　　economic prosperity and social stability; and that the　
Government　of
　　People's　Republic　of　China　will　give　its　cooperation　
in　this
　　ection.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that, in order to ensure a　smooth　
transfer　of
　　rnment in 1997, and with a view to　the　effective　
implementation　of
　　Joint Declaration, a Sino-British Joint Liaison Group will be set　
up
　　this Joint Declaration　enters　into　force;　and　that　it　
will　be
　　blished and will function in accordance with the provisions　of　
Annex
　　o this Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China declare that land leases in Hong Kong and other　
related
　　ers will be dealt with in accordance with the provisions of Annex　
III
　　his Joint Declaration.
　　
　　he Government of the United Kingdom and the Government of the
People's
　　blic of China agree to implement the preceding　declarations　
and　the
　　xes to this Joint Declaration.
　　
　　his Joint Declaration is subject to ratification and shall enter　
into
　　e on the date of the exchange of instruments　of　ratification,　
which
　　l take place in Beijing before 30 June 1985.　This　Joint　
Declaration
　　its Annexes shall be equally binding.　Done in duplicate at
Beijing on
　　ecember 1984 in the English and Chinese languages,　both　texts　
being
　　lly authentic.
　　the　　　　　　　　　　　　　　　　　 For the
　　rnment of the United Kingdom　　　　　Government of the
　　reat Britain and Northern Ireland　　 People's Republic of China
　　rate Thatcher　　　　　　　　　　　　 Zhao Ziyang
　ANNEX I: ELABORATION BY THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF　
CHINA OF ITS BASIC POLICIES REGARDING HONG KONG
　　
　　Government of the People's Republic　of　China　elaborates　the　
basic
　　cies of the People's Republic of China regarding Hong Kong as set　
out
　　aragraph 3 of the Joint Declaration of the Government　of　the　
United
　　dom of Great Britain and Northern Ireland and the　Government　of　
the
　　le's Republic of China on the Question of Hong Kong as follows:
　　
　　
　　Constitution of the People's Republic of China stipulates　in　
Article
　　hat "the state　may　establish　special　administrative　
regions　when
　　ssary. The systems to be instituted in special administrative　
regions
　　l be prescribed by laws enacted by the National People's　
Congress　in
　　light of the specific conditions." In accordance　with　this　
Article,
　　People's Republic of China shall, upon the resumption of the　
exercise
　　overeignty over Hong Kong on 1 July　1997,　establish　the　Hong　
Kong
　　ial Administrative Region of the People's　Republic　of　China.　　
The
　　onal People's Congress of the People's Republic of China　shall　
enact
　　promulgate a Basic Law of the Hong Kong Special Administrative　
Region
　　he People's Republic of China (hereinafter referred to　as　the　
Basic
　　in accordance with the　Constitution　of　the　People's　
Republic　of
　　a, stipulating that after the establishment of the Hong　Kong　
Special
　　nistrative Region the socialist system and　socialist　policies　
shall
　　be practised in the Hong Kong Special Administrative Region　and　
that
　　Kong's　previous　capitalist　system　and　life-style　shall　
remain
　　anged for 50 years.
　　Hong Kong Special Administrative Region shall be　directly　
under　the
　　ority of the Central People's Government of the People's　
Republic　of
　　a and shall enjoy a high degree of autonomy. Except　for　foreign　
and
　　nce affairs which are the responsibilities　of　the　Central　
People's
　　rnment, the Hong Kong Special Administrative Region　shall　be　
vested
　　executive, legislative and independent judicial power, including
that
　　inal adjudication. The Central People's Government shall
authorise the
　　Kong Special Administrative　Region　to　conduct　on　its　own　
those
　　rnal affairs specified in Section XI of this Annex.
　　government and legislature of the　Hong　Kong　Special　
Administrative
　　on shall be composed of local inhabitants. The chief executive
of　the
　　Kong Special Administrative Region shall be selected by　
election　or
　　ugh consultations　held　locally　and　be　appointed　by　the　
Central
　　le's Government. Principal officials (equivalent to Secretaries)
shall
　　nominated　by　the　chief　executive　of　 the　 Hong　 Kong　
Special
　　nistrative Region and appointed by the　Central　People's　
Government.
　　legislature of the Hong Kong Special Administrative　Region　
shall　be
　　tituted by elections. The executive authorities shall abide by
the law
　　shall be accountable to the legislature.
　　ddition to Chinese, English may also be used in organs　of　
government
　　in the courts in the Hong Kong Special Administrative Region.
　　t from displaying　the　national　flag　and　national　emblem　
of　the
　　le's Republic of China, the Hong Kong　Special　Administrative　
Region
　　use a regional flag and emblem of its own.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　laws previously in force in Hong Kong (i. e. the common law, rules　
of
　　ty, ordinances, subordinate legislation and customary　law)　
shall　be
　　tained, save for any that contravene the Basic Law and subject
to　any
　　dment by the Hong Kong Special Administrative Region legislature.　
The
　　slative power of the Hong Kong Special Administrative Region
shall　be
　　ed in the Legislature of the Hong Kong Special Administrative　
Region.
　　legislature may on its own authority enact laws in accordance with
the
　　isions of the Basic Law and legal procedures, and report them　to　
the
　　ding Committee of the National People's Congress for the record.　
Laws
　　ted by the legislature which are in accordance with the Basic Law　
and
　　l procedures shall be regarded as valid.
　　laws of the Hong Kong Special Administrative Region shall be the
Basic
　　and the laws previously in force in Hong Kong and laws enacted
by the
　　Kong Special Administrative Region legislature as above.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　judicial system previously practised in Hong Kong shall be　
maintained
　　pt for those changes consequent upon the vesting in the courts
of　the
　　Kong　Special　Administrative　Region　of　 the　 power　 of　
final
　　dication.
　　cial power in the Hong Kong Special　Administrative　Region　
shall　be
　　ed in the courts of the Hong Kong Special Administrative　Region.　
The
　　ts shall exercise judicial　power　independently　and　free　
from　any
　　rference. Members of the judiciary shall be immune from　legal　
action
　　espect of their judicial functions. The courts shall decide　
cases　in
　　rdance with the laws of the Hong Kong　Special　Administrative　
Region
　　may refer to precedents in other common law jurisdictions.　
Judges　of
　　Hong Kong Special Administrative Region courts shall be　
appointed　by
　　chief executive of the Hong Kong Special Administrative Region　
acting
　　accordance　with　the　recommendation　of　an　independent　
commission
　　osed of local judges, persons from　the　legal　profession　and　
other
　　ent persons. Judges shall be chosen by　reference　to　their　
judicial
　　ities and may be recruited from　other　common　law　
jurisdictions.　A
　　e may only be removed for inability to discharge the functions
of　his
　　ce, or for misbehaviour, by the　chief　executive　of　the　
Hong　Kong
　　ial Administrative Region acting in accordance with the
recommendation
　　tribunal appointed by the chief judge of the court of　final　
appeal,
　　isting of not　fewer　than　three　local　judges.　
Additionally,　the
　　intment or removal of principal judges (i. e.　those　of　the　
highest
　　) shall be made by the chief executive with　the　endorsement　of　
the
　　Kong Special Administrative Region legislature and　reported　
to　the
　　ding Committee of the National People's Congress for the　record.　
The
　　em of appointment and removal of judicial officers other　than　
judges
　　l be maintained.
　　power of final judgment of the Hong Kong Special Administrative
Region
　　l be vested in the court of final appeal　in　the　Hong　Kong　
Special
　　nistrative Region, which may as　required　invite　judges　from　
other
　　on law jurisdictions to sit on the court of final appeal.
　　osecuting authority of the Hong　Kong　Special　Administrative　
Region
　　l control criminal prosecutions free from any interference.
　　he basis of the system previously operating in　Hong　Kong,　the　
Hong
　　Special Administrative　Region　Government　shall　on　its　
own　make
　　ision for local lawyers and lawyers from outside the Hong Kong
Special
　　nistrative Region to work　and　practise　in　the　Hong　Kong　
Special
　　nistrative Region.
　　Central People's Government shall assist or authorise　the　Hong　
Kong
　　ial Administrative Region Government to make appropriate　
arrangements
　　reciprocal juridical assistance with foreign states.
　　
　　
　　r the establishment of the Hong Kong　Special　Administrative　
Region,
　　ic　servants　previously　serving　in　Hong　Kong　in　all　
government
　　rtment, including the police department, and members of the　
judiciary
　　all　remain　in　employment　and　continue　their　service　
with　pay,
　　wances, benefits and conditions of service　no　less　
favourable　than
　　re. The Hong Kong Special Administrative Region government　
shall　pay
　　uch persons who retire or complete their　contracts,　as　well　
as　to
　　e who have retired before 1 July 1997, or　to　their　dependants,　
all
　　ions, gratuities, allowances and benefits due to them on terms
no less
　　urable than before, and irrespective of their nationality or
place　of
　　dence.
　　Hong Kong Special Administrative Region Government may employ　
British
　　other foreign nationals previously serving in the　public　
service　in
　　Kong, and may recruit British and　other　foreign　nationals　
holding
　　anent identity cards of the Hong Kong Special Administrative
Region to
　　e as　public　servants　at　all　levels,　except　as　heads　
of　major
　　rnment　departments　(corresponding　to　branches　or　
departments　at
　　etary level) including the police department, and as deputy　
heads　of
　　of those departments.　The Hong Kong　Special　Administrative　
Region
　　rnment may also employ British and other foreign nationals as
advisers
　　overnment departments and, when there is a need, may recruit
qualified
　　idates from outside the Hong Kong　Special　Administrative　
Region　to
　　essional and technical posts　in　government　departments,　
The　above
　　l be employed only in their　individual　capacities　and,　like　
other
　　ic　servants,　shall　be　responsible　to　the　 Hong　 Kong　
Special
　　nistrative Region Government.
　　appointment and promotion of public servants shall be on the basis　
of
　　ifications, experience and ability. Hong　Kong's　previous　
system　of
　　uitment, employment, assessment, discipline, training　and　
management
　　the public service (including special bodies for appointment, pay　
and
　　itions of service) shall, save for any provisions providing
privileged
　　tment for foreign nationals, be maintained.
　　
　　
　　Hong Kong Special Administrative Region shall deal　on　its　own　
with
　　ncial matters, including disposing　of　its　financial　
resources　and
　　ing up its budgets and its　final　accounts.　The　Hong　Kong　
Special
　　nistrative Region shall report its budgets and final accounts　to　
the
　　ral　People's　Government　for　the　record.　 The　Central　
People's
　　rnment shall not levy taxes on the Hong　Kong　Special　
Administrative
　　on.　The　Hong　Kong　Special　Administrative　Region　shall　
use　its
　　ncial revenues exclusively for its own purposes and they shall
not　be

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审计署关于批转《中国审计学会2005至2009年审计理论研究规划》的通知



各省、自治区、直辖市审计厅（局）及审计学会，解放军审计署，各计划单列市、新疆生产建设兵团审计局及审计学会，署机关各单位、各特派员办事处及理论研究会（组）、各派出审计局：

　　中国审计学会五届一次常务理事会审议通过了《中国审计学会2005至2009年审计理论研究规划》。《规划》对于指导今后五年审计理论研究工作具有指导意义。经署领导同意，现将《规划》转发给你们。请结合本单位实际情况，认真加以落实。





二○○五年八月十六日

中国审计学会2005至2009年

审计理论研究规划

（中国审计学会五届一次常务理事会

2005年7月25日通过）



　　为了进一步做好中国审计学会的审计理论研究工作，推进审计事业的发展，根据审计署审计工作五年规划和审计工作发展的需要，制定本规划。

　　一、中国审计学会成立以来审计理论研究的主要成果

　　1984年中国审计学会成立以来，依靠审计署和各级审计机关领导的重视与支持，依靠审计学会广大会员和院校专家的共同努力，紧紧围绕建立中国特色的社会主义审计制度，紧紧围绕审计实践中的重大问题，积极组织开展审计理论研究，取得了一系列研究成果和共识。

　　——在审计基础理论方面，借鉴国外审计理论，结合我国的实际情况，开展了审计的定义、本质、职能，社会主义市场经济条件下审计的作用等方面的研究，广泛宣传和普及审计的基本知识，初步形成了我国审计理论的基本框架，为我国社会主义审计制度的建立和发展提供了理论支持。

　　——在审计法制理论研究方面，开展了我国审计法律制度基本结构、政府审计规范和审计职业道德规范的研究，初步确立了我国审计法律规范理论体系，促进了我国审计工作的法制化、制度化、规范化建设。

　　——在审计实务理论研究方面，结合不同时期审计工作发展需要，通过对财务收支审计、财经法纪审计、经济效益审计、财政预算执行及决算审计、经济责任审计、环境审计、审计在宏观调控中的作用等问题的研究，从理论与实务结合上解决了审计实践中遇到的一些突出问题，促进了财政审计、金融审计、企业审计等项审计工作的发展和审计职能的发挥，为今后进一步开展经济责任审计、效益审计、环境审计等项审计工作开辟了发展空间。

　　——在审计技术方法研究方面，组织开展了不同审计方式下审计程序和操作指南的研究，开展了内部控制系统、抽样审计方法等现代审计技术方法的研究，探索了信息化环境下的审计技术方法，引进和借鉴了国外的先进审计技术，初步形成具有中国特色的审计方法体系。

　　——在中国审计历史研究方面，与有关部门配合，较全面地挖掘和整理了中国三千多年审计发展的史料，编写出版了《中国审计史》，探索了我国审计的起源，梳理了中国审计发展的历史脉络，总结了审计发展的一些规律。

　　二、今后五年审计理论研究工作的指导思想

　　随着社会主义民主政治建设的逐步发展和社会主义市场经济体制的不断完善，我国的审计工作进入新的发展战略期。新形势对审计理论研究提出新的要求，迫切需要科学总结审计工作经验，开展在实践基础上的理论创新，探索审计发展规律，增强审计理论研究的实用性、指导性和前瞻性，推动审计工作向法制化、规范化、科学化的方向发展。

　　今后五年学会审计理论研究工作的指导思想是：以邓小平理论和“三个代表”重要思想为指导，贯彻科学发展观，坚持基础理论与应用理论研究并重，系统研究与突出重点相结合的方针，着眼审计发展,服务审计实践，解放思想，开拓创新，深入开展中国特色的社会主义审计理论研究，促进审计监督在民主政治建设、经济发展和构建和谐社会等方面发挥更大的作用。

　　三、今后五年审计理论研究工作的总体目标

　　——总结研究成果，坚持理论创新，开展系统研究，发展和完善中国特色的审计基础理论体系

　　——围绕审计实践，突出研究重点，解决实际问题，总结和发展审计应用理论与技术方法体系

　　——适应审计发展，改革审计管理，整合已有成果，初步建立现代审计方式下的审计管理理论体系

　　四、今后五年审计理论研究的主要方向和任务

　　（一）加强审计发展战略研究，重点关注审计环境的变化，新时期审计发展的方向和目标，审计在我国社会主义民主政治建设中与市场经济体制条件下的战略定位与作用，以及完善审计法制和体制等方面的课题。主要研究：

　　——社会主义民主政治建设和市场经济条件下政府审计的职能定位与作用

　　——审计对权力的制约与监督

　　——政府审计在构建社会主义和谐社会中的作用

　　——政府审计与国家经济安全

　　——审计机关开展政策评估的探索

　　——政府审计环境

　　——审计体制与审计法律规范体系的完善

　　——审计监督与其他监督部门的协调与配合

　　——审计人才队伍建设和审计文化建设

　　——政府审计与内部审计、社会审计的资源整合

　　（二）突出开展效益审计研究，围绕效益审计的基本理论、程序与技术方法，特别是公共资金和公共工程效益审计与评价等重点课题展开深入系统的研究，为建立中国特色的效益审计模式提供理论支持。主要研究：

　　——效益审计基本理论

　　——效益审计程序与方法

　　——公共资金效益审计

　　——公共工程效益审计

　　——政府部门绩效审计

　　——非盈利组织绩效审计

　　——现阶段中国效益审计的基本模式

　　（三）进一步加强审计实务研究，总结审计工作的经验，研究审计实践中的新情况、新问题，探索改进和深化财政审计、金融审计和国有企业审计的新途径和新方法，积极开展经济责任审计、环境审计的理论研究，推进其进一步深化和发展。主要研究：

　　——部门预算执行审计的深化和部门决算审计

　　——上级审计机关对下级政府财政收支的监督

　　——外资利用审计的深化与发展

　　——金融审计与防范金融风险

　　——环境审计与可持续发展

　　——国有企业审计监督目标与方式的改进

　　——经济责任审计的地位和目标

　　——经济责任审计的规范化

　　（四）加强审计管理研究，增强系统性和实效性，整合研究成果，深化审计项目计划管理与质量控制，审计资源管理、审计质量检查监督，以及审计公告等重点课题的研究，初步形成与审计工作特点相适应的审计管理理论体系。主要研究：

　　——审计质量与风险控制

　　——审计计划管理

　　——审计现场管理

　　——审计复核与审计同业检查

　　——政府审计资源的整合与利用

　　——审计公告制度

　　（五）深化审计技术方法研究，借鉴国外经验和其他学科的研究成果，重点研究信息化条件下审计先进技术的运用等课题，丰富和完善我国审计技术方法体系。主要研究：

　　——信息化环境下的计算机审计技术

　　——联网审计技术

　　——现代审计技术在政府审计中的运用

　　——专项审计调查的技术方法

　　五、落实审计理论研究任务的主要措施

　　——紧紧依靠审计署对中国审计学会的领导和对理论研究工作的指导，依靠各级审计机关对学会和理论研究工作的支持，健全学术理论研究组织机构，整合理论研究资源，加大对理论研究的投入。

　　——采取多种方式落实课题研究任务。将规划中的课题研究任务分解到每个年度，落实到有关地方审计学会和特派办理论研究会（组）。建立审计学会专业分会或者专题研究课题组，加强对重点领域课题的理论研究。改进和完善课题招标、立项和结项评审制度，提升课题立项层次。发挥学会理事在理论研究中的带头作用，举办理事论坛或召开小型理事座谈会对有关问题进行深入研讨。

　　——坚持理论工作者与实务工作者相结合。充分发挥学术委员会委员、大专院校和科研院所专家在课题研究、成果评审、论文点评、理论培训等方面的作用，同时，积极组织既有审计实践经验又有理论研究能力的审计干部参加审计理论研究。在课题研究中，理论工作者和实务工作者要加强交流与协作，优势互补，形成合力，重点课题联合攻关。

　　——大力培养中青年理论研究骨干队伍。采取建立中青年理论研究组织或举办中青年专题理论研讨会等多种形式，组织和吸引审计人员中的中青年骨干参加审计理论研究。加强宏观经济及研究方法的培训和理论研究成果的交流，提高审计业务骨干的理性思维和理论研讨能力，提高研究水平。

　　——充分发挥地方审计学会和科研所、特派员办事处理论研究会（组）的作用。采取调研、开小型片会等方式，把握各地理论研究的动态，及时总结经验，组织成果交流；发挥他们熟悉审计实务的优势，组织力量对审计实践中的重点问题加强研究。

　　——加强学术交流，活跃理论研究气氛。坚持小型为主、专题为主的方式，改进和提高学术研讨会的质量和水平。同时，每年举办1至2次全国性的高层次学术会议，每两年至少举办或参与举办一次国际性学术会议。邀请国外专家来国内进行学术交流，开展学术讲座；适当安排有关人员出国参加学术会议、讲学和考察。加强与国内外相关学术团体和社团组织的联系与合作。开展征文和论文评选活动，吸引广大会员参与理论研究，推动群众性的理论研讨活动。

　　——加强成果推广和利用。办好《审计研究》杂志，加强审计理论宣传和推广。通过扩大稿源，引入专家审阅与匿名评审制度，努力提高办刊质量，增加杂志发行量，扩大版面，增强理论宣传的效果。办好审计学会网站，为促进会员之间以及会员与其他审计理论和实务工作者之间的审计科研信息交流提供条件。通过举办培训班、编辑出版理论文集等方式，积极推广理论研究成果，指导审计实践，推动中国审计事业发展。