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审经责发[2014]102号2014年7月28日第一章总则第一条为健全和完善经济责任审计制度,规范经济责任审计行为,根据《中华人民共和国审计法》、《中华人民共和国审计法实施条例》、《党政主要领导干部和国有企业领导人员经济责任审计规定》(中办发〔2010〕32号,以下简称两办《规定》)和有关法律法规,以及干部管理监督的有关规定,制定本细则。第二条本细则所称经济责任审计,是指审计机关依法依规对党政主要领导干部和国有企业领导人员经济责
Trial Version [2014] No. 102 July 28, 2014 Chapter I General Provisions Article 1 In order to improve and perfect the economic responsibility audit system and standardize the economic responsibility audit, according to the Audit Law of the People’s Republic of China, the People’s Republic of China Implementation Regulations of the Auditing Law “,” Auditing Regulations on Economic Responsibilities of the Leading Cadres of the Party and Government and Leading Enterprises of State-owned Enterprises “(No. 32 [2010] of the Ministry of Finance of the People’s Republic of China, hereinafter referred to as” the Provisions “), relevant laws and regulations, Relevant regulations, the development of these rules. Article 2 The term ”economic responsibility audit" as mentioned in these Articles refers to the responsibility of the auditing organ on the economic responsibility of the leading cadres of the Party and government and the leading personnel of state-owned enterprises in accordance with the law,