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2006年2月28日第十届全国人大常委会第二十次会议审议通过了关于修改《审计法》的决定。决定中对原《审计法》条文作了34项修订,同时规定: “本决定自2006年6月1日起施行。《中华人民共和国审计法》根据本决定作相应修改并对条款顺序作相应调整,重新公布。”重新公布后的《审计法》第五十四条与原条文没有变化,仍为“本法自1995年1月1日起施行。1988年 11月30日国务院发布的《中华人民共和国审计条例》同时废止。”
February 28, 2006 The 20th Session of the Tenth National People’s Congress examined and adopted the Decision on Amending the “Audit Law.” The Decision made 34 amendments to the provisions of the former “Audit Law” and stipulated: “This Decision shall come into force on June 1, 2006. The Audit Law of the People’s Republic of China shall be amended accordingly and the order of the articles shall be amended accordingly Adjusted and republished. ”Article 54 of the“ Auditing Law ”after the redistribution has not changed from the original clauses“ This Law shall go into effect as of January 1, 1995. On November 30, 1988, the State Council promulgated the ” People’s Republic of China Auditing Ordinance “abolished at the same time.”