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近年来,审计机关依据审计法的有关规定,加大了对国家建设项目的审计力度,在审计过程中不可避免地要运用合同法的有关规定来进行审计监督,但近几年国家建设项目审计涉诉屡屡发生,且法院的判决均不利于审计决定的执行．是什么原因导致一案两论呢。现根据我从事国家建设项目审计工作中遇到的问题,就在国家建设项目审计中审计法和合同法的联系谈几点认识。
In recent years, according to the relevant provisions of the Audit Law, the auditing organs have stepped up their auditing efforts on state construction projects. In the process of auditing, they have to inevitably apply the relevant provisions of the Contract Law to carry out auditing and supervision. However, in recent years, audits of state construction projects The repeated occurrence of the litigation, and the court’s decision is not conducive to the implementation of the audit decision. What causes a case two theory? Now I am engaged in the audit of national construction projects in the problems encountered in the audits of national construction projects audit and contract law to talk a bit about understanding.