论文部分内容阅读
根据《审计法》有关规定和《国务院办公厅转发审计署<关于在机构改革中加强市、县级人民政府审计机关建设几点意见的通知>》(国办发[2000]66号)的有关要求,现就市、县级人民政府(市级人民政府,指设区的市和自治州人民政府;县级人民政府,指县、自治县、不设区的市、市辖区人民政府)审计机关的岗位任职资格和考核、考试录用办法规定如下:一、市、县级人民政府审计机关从事审计业务工作的专业人员不得低于总人数的70%。从事审计业务工作的专业人员指:能从事审计工作的基层领导和直接从事审计业务工作以及从事审计综合、法律工作的人员。二、市、县级人民政府审计局正、副局长除必须符合地方党委、政府的任职条件外,在专业方面还应具备以下条件之一:(一)具有财经专业大专以上文化程度;(二)具有从事审计、财税、金融、会计、企业财务等专业工
According to the relevant provisions of the Audit Law and the Notice of the State Council General Office forwarded to the National Audit Office on Strengthening Construction of Auditing Institutions in Municipal and County People’s Governments in the Institutional Reform (Guo Ban Fa [2000] No. 66) Requirements, is now on the city and county people’s government (municipal people’s government, refers to the district city and autonomous prefecture people’s government; county-level people’s government, refers to the county, autonomous regions and municipal districts, municipal districts People’s Government) auditing organs Post qualification and examination, examination and hiring provisions are as follows: First, the municipal and county people’s government audit agencies engaged in the audit business professionals shall not be less than 70% of the total number. Professionals engaged in the audit business work refer to those who can engage in audit work at the grassroots level and directly engage in the work of auditing the business as well as those engaged in comprehensive audit and legal work. Second, city and county people’s government audit bureau, deputy director in addition to must meet the conditions of the local party committees and governments, the professional aspects should also have one of the following conditions: (a) with financial professional college education; (two ) Engaged in audit, taxation, finance, accounting, corporate finance and other professional workers