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审计是1982年宪法确立的一项重要监督制度,是推动民主法治建设的重要手段,是保障经济社会健康发展的“免疫系统”。如何发挥“免疫系统”作用,推进首都审计工作的深入开展,为本市审计机关依法履行监督职责创造良好条件,保障首都经济社会安全运行?刚刚出台的《北京市审计条例》给出了极具首都特色且易于操作的解答。从立项论证、条例起草、常委会审议,到最终出台实施,
Auditing is an important supervisory system established by the 1982 Constitution, an important measure to promote the construction of democracy and the rule of law, and an “immune system” to ensure the sound development of economy and society. How to give full play to the role of “immune system” to promote the in-depth audit work in the capital and create favorable conditions for the audit institutions in the city to perform their supervisory duties in accordance with the law so as to ensure the safe operation of the capital’s economy and society? The “Beijing Audit Regulations” Very capital-friendly and easy to use solution. From the project feasibility studies, drafting the regulations, the Standing Committee deliberations, to the final introduction of the implementation,