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当前我国宪法和法律规定的国家审计结论撤销途径包括经由行政诉讼被法院判决撤销(司法监督)和经由行政机关遵循行政程序予以撤销(行政监督)两种。司法监督方面,司法机关在民事诉讼中不承认审计结论的优先证明效力,导致审计结论“合法有效但无用”的悖论。行政监督方面,一些地方政府依职权撤销或经行政裁决程序撤销审计结论具有随意性,已对审计机关依法独立履行审计监督职能造成了不利影响。有必要从指导思想、法律制度和审计体制等方面加以完善,加强上一级审计机关对下级审计机关的业务领导,突出对审计机关独立性的保护。
At present, the withdrawal of state audit conclusions stipulated in our country’s constitution and laws includes the withdrawal of court decisions (judicial supervision) through administrative litigation and the withdrawal (administrative supervision) by administrative organs following administrative procedures. Judicial supervision, the judiciary does not recognize the priority of the audit findings in civil litigation, leading to the conclusion of the audit “valid but useless ” paradox. In terms of administrative supervision, some local governments have withdrawn their functions arbitrarily or withdraw their audit conclusions arbitrarily, which has adversely affected the auditing organs’ performance of the audit supervision function independently according to law. It is necessary to improve it from the aspects of guiding ideology, legal system and auditing system, strengthen the operational leadership of auditing agencies at lower levels with auditing agencies at lower levels and highlight the protection of the independence of auditing organs.