The assessment of economic responsibility audit should be based on economic items, take law and regulations as its criterion and give objective and fair assessment by a scientific application of the assessment target, to avoid audit risks and exert the authority , effectiveness and firness of audit work.

Smith s concept of justice by analyzing the relation between self-interest and justice,between justice and virtue,between j.

Therefore, the cultivation of the concept of justice is deemed indispensable to the morality construction of our civil servants, both individually and as a whole.

Both the state and the civil agree on the abstract principle that "justice means the consistency between rights and obligations",but disagree when it comes to the concrete contents of obligations, showing a conflict in the understanding of individual obligations and family obligations.