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2010年5月1日,新修订的《审计法实施条例》生效施行。新修订的条例一方面增强了审计监督权,另一方面也进一步规范了审计监督权行使的程序、内容和期限,并加强了对审计机关的监督,充分体现了依法行政、法治政府的要求。本文从审计机关的权限入手,通过对新条例有关规定的解读,辨析了审计权力和权限概念,揭示了审计权限背后承载的法律和社会责任,并以此勉励审计机关和国家审计人员审慎对待手中的行政权力,更好的为国家和人民服务。
On May 1, 2010, the newly revised Implementation Regulation of the Audit Law came into effect. On the one hand, the newly revised regulations have strengthened the power of auditing and supervising; on the other hand, it has further standardized the procedures, contents and deadlines for the exercise of the power of auditing and supervision, strengthened the supervision of auditing organs and fully reflected the requirements of administering the government by law and the rule of law. This article starts with the authority of the auditing organ, and through the interpretation of the relevant provisions of the new regulations, analyzes the concept of auditing power and authority, reveals the legal and social responsibilities borne by the auditing authority, and thus encourages the auditing agencies and state auditors to treat the case with caution The administrative power to better serve the country and its people.