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修改后的《中华人民共和国审计法》(以下简称《审计法》)自2006年6月1日施行以来,迄今已有两年半。在这两年半里,笔者一直密切关注着《审计法》中关于“政府裁决”的问题。值得庆幸的是,到目前为止,笔者周围尚没有被审计单位因对审计机关作出的有关财政收支的审计决定不服而提请本级人民政府裁决的案例。但笔者始终认为,“政府裁决”问题看似风平浪静,实则潜流暗涌。从未雨绸缪的角度出发,笔者就《审计法》中关于“政府裁决”的法律问题谈一些看法。
The revised “People’s Republic of China Audit Law” (hereinafter referred to as the “Audit Law”) since its implementation on June 1, 2006, has been two and a half years. In these two and a half years, I have been paying close attention to the “Audit Law” on the “government ruling” issue. Fortunately, so far, the author has not yet been surrounded by the audit unit audited by the audit department made a financial decision not satisfied with the audit decision submitted to the people’s government at this level ruling. However, I always think that the issue of “government ruling” seems calm and peaceful, but in reality there is a huge potential. From a proactive point of view, the author on the “Audit Law” on the “government ruling ” legal issues to talk about some views.