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我国现行宪法,即1982年宪法,是我国的根本大法。该宪法确立了我国现代国家审计制度,开创了国家审计的新时代。近20年来,依照宪法的规定,我国县以上各级政府相继成立了由政府首长直接领导的审计机关,以宪法为依据、审计法为核心、包括审计法实施条例和审计准则在内的审计法律体系逐步建立健全,审计执法力度不断加大,审计工作质量逐步提高,审计机关为维护财政经济
Our current constitution, the 1982 Constitution, is the fundamental law of our country. This constitution established the auditing system of the modern state in our country and created a new era of national auditing. In the past 20 years, in accordance with the provisions of the Constitution, all levels of governments above the county level have successively set up auditing organs directly led by the government heads. Based on the constitution, the auditing law is the core and the auditing law including the implementation regulations and auditing standards of the auditing law The system has been gradually established and perfected, and the intensity of auditing and law enforcement has been continuously enhanced. The quality of auditing work has been gradually improved. For the purpose of safeguarding the financial economy