论文部分内容阅读
作为中国市计规范之一的《审计机关审计管辖划分的暂行规定》,已于1997年1月1日起实施。该规定第二十八条关于审计管辖范围的具体划分,是对各级审计机关审计权限的明确分工,具有较强的可操作性。但是,在具体实施过程中,有些问题需要进一步探讨和明确。当前执行审计管辖规范所碰到的问题和矛盾(一)中央审计(即审计署以下简称国家审计)上至中央各部门下至县级中央企业独立法人和有关分支机构,点多线长面广,不利于开展有效的审计监督。面对众多的审计对象和单位,审计力量远远不足,尤其是对基层审计单位,更显得鞭长莫及。这样必然形成审计监督空白。目前县一级属国
As one of the norms of China’s municipal planning, the “Provisional Regulations on the Division of Auditing Jurisdictions by Auditing Institutions” came into force on January 1, 1997. The specific provisions of Article 28 of the Provisions on the scope of auditing stipulates the clear division of labor between the audit authorities at all levels of auditing organs and has strong operability. However, during the implementation, some problems need to be further explored and clarified. Problems and contradictions encountered in the current implementation of the code of auditing (1) The central audits (ie, the audit department hereinafter referred to as national audits) go down to the central government departments down to the county-level central enterprises independent legal entities and relevant branches, , Is not conducive to carrying out effective audit supervision. Faced with a large number of auditees and units, the audit power is far from sufficient, especially for the grass-roots audit units, even more out of reach. This will inevitably form a gap of audit supervision. The current county-level country