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《中华人民共和国审计法》的颁布实施和《审计法实施条例》以及《中国审计规范》的先后出台,为审计机关依法履行审计监督职责,规范审计行为提供了可靠的法律保障。但随着社会主义市场经济体制的不断建立和完善,经济体制和政治体制改革的不断深化,国家行政法律、法规的健全和完善,广大人民群众法制观念的日益增强,我们在审计工作的实践中也深刻地感到有些问题仍需要从理论上和法律上加以认识。一、要正确认识审计法与行政法的关系。我国的审计机关是在国务院及其各级地方人民政府领导下的行政机关,《审
The promulgation and implementation of the “Audit Law of the People’s Republic of China” and the promulgation of the “Regulations for the Implementation of the Audit Law” and the “Chinese Auditing Standards” have provided reliable legal guarantee for auditing organs to perform their duties of auditing and supervising according to law and to standardize their auditing activities. However, with the continuous establishment and perfection of the socialist market economic system, the deepening of the reform of the economic system and political system, the improvement and perfection of the state administrative laws and regulations, and the increasing awareness of the general public on the legal system, in the practice of auditing I also feel deeply that some problems still need to be theoretically and legally recognized. First, we must correctly understand the relationship between audit law and administrative law. Our country’s auditing organ is the executive organ under the leadership of the State Council and its local people’s governments at all levels.