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根据《审计法》、《实施条例》和《审计准则》等法律法规的有关规定,审计机关对审计查出的超越其处理权限范围外的经济案件线索,应当做出以下移送处理:移送有关司法机关追究刑事责任;移送纪检监察机关追究党政纪责任。这是审计执法人员的法定义务,相关审计人员如果不履行该义务,将被追究执法责任。如果审计人员违反了《刑法》第四百零二条的规定,将构成拒不移交刑事案件罪,情节严重的,将处三年以下有期徒刑或者拘役;造成严重后果的,将处三年以上七年以下有期徒刑。因而,审计人员应当按照法律规定及时移交审计发现的经济案件线索更重要的是如何将这些线索依法移送到相对应的部门。
According to relevant provisions of laws and regulations such as “Audit Law”, “Implementation Regulations” and “Auditing Standards”, auditing organs shall transfer the following clues to the clues of the economic cases that are found beyond the scope of their handling power as audited: The organ shall investigate into criminal responsibility; transfer the discipline inspection and supervision organ to investigate the responsibility of the party and the government. This is the statutory obligation of audit law enforcement officers, the relevant auditors if they do not fulfill the obligation, will be held accountable for law enforcement. If the auditors violate the provisions of Article 402 of the Criminal Law, they will be guilty of refusing to hand over criminal cases. If the circumstances are serious, they will be sentenced to not more than three years of fixed-term imprisonment or criminal detention. Anyone who has caused serious consequences will be sentenced to more than three years Seven years in prison. Therefore, the auditors should promptly hand over the clues of the economic cases discovered by the audit in accordance with the law and, more importantly, how to transfer these clues to the corresponding departments legally.