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违纪,是指在经济活动中,不履行财政法规或财经纪律规定的义务,违反财政法规或财经纪律的行为。构成违纪的条件是:(1)必须有具体的行为;(2)违纪的主体必须是有责任能力的人或法人;(3)必须是行为者主观上的故意或过失;(4)必须有被侵犯的客体(财经法纪所保护的经济关系和经济秩序),具有一定的社会危害性。总之,凡是违反党和国家有关经济政策、法令;违反地方政策及企业主管部门符合国家方针政策的规定,都属于违纪。有了违纪行为就要对其进行处理,因为,依法审计、依法处理是审计人员应坚持的原则。承包经营的实行,企业的自主权大了,但是一切财经法规仍然要遵守。因此,对承包企业的审计,对发现违纪问题的处理,也要按现行财经法规和有关文件规定办理。
Violation of discipline refers to the act of not performing the obligations stipulated in the financial laws and regulations or financial and economic discipline in the course of economic activities, and violating the laws and regulations on finance or financial and economic discipline. (3) must be the subjective intentional or fault of the actor; (4) must have a specific behavior; (2) must be a responsible person or legal entity; The object of infringement (economic relations and economic order protected by the law of finance and economics) has a certain social harmfulness. In short, those who violate the relevant economic policies and decrees of the party and the state, those that violate local policies and that the competent department of the enterprise accords with the national guidelines and policies are all disciplinary. With disciplinary action is necessary to deal with it, because, according to the law, according to the law is auditors should adhere to the principle. The implementation of contract management, business autonomy big, but all the financial laws and regulations still have to comply. Therefore, the auditing of contracting enterprises and the handling of the problems found in violation of laws and regulations shall also be handled in accordance with the provisions of the current financial laws and regulations and the relevant documents.