1997年10年21日《中华人民共和国审计法实施条例》颁布实施后,审计机关的权限比《审计法》施行以前进一步加强。如何认识、理解和运用这些权限?作者结合《审计法》和《审计法实施条例》关于审计机关权限的规定以及其他有关法律、法规的有关规定,对审计机关的权限作较为深入地探讨,本刊分五次摘要发表。 After promulgation and implementation of the “Implementation Regulations of the PRC Auditing Law” promulgated on October 21, 1997, the authority of auditing organs has been further strengthened before the implementation of the “Audit Law”. How to understand, understand and apply these authorities? In accordance with the provisions of Auditing Law and the Implementing Regulations of Audit Law on the authority of audit institutions, as well as the relevant provisions of other relevant laws and regulations, the author makes a more in-depth discussion on the authority of auditing organs. Published in five summary published.