1) Auditorial practice and result are as follows: The first, hold 4 data, check pour rate of make friends cost integratedly.

2) Nuestras auditorial fueron efectuadas de acuerdo con normas de auditoria generalmente aceptadas en Chile.

3) And many problems such as auditorial principle, process, legal basis and mode are exposed.

4) Chinese-foreign joint or cooperative ventures involving State assets should also accept the supervision of managing and auditorial departments of State assets.

5) Therefore, it is necessary to reconstruct the theory and mode of auditorial system of financial responsibility during the leader's tenure of office.

6) Finally, the thesis submits the principle and legal foundation of auditorial system during the leader's tenure of office.