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河北省审计厅:你厅《关于审计机关能否对工会组织进行财务收支及其领导人员任期经济责任审计的请示》(冀审法[2001]3号)收悉。我署于1999年,在答复中华全国总工会《关于工会经费由工会独立进行审计意见的函》的《审计署关于工会经费审计问题的复函》(审函[1999]87号)中,明确表明了审计署的态度,即审计机关有权依法对工会进行审计监督。现就有关问题重申和答复如下:
Auditing Department of Hebei Province: Your Department’s “Request for Instructions on Audit Auditing Institutions’ Ability to Auditing Economic Responsibilities of Trade Union Organizations for Financial Revenue and Expenditure and the Term of Office of Leading Staffs” (JRC No. [2001] No.3). In 1999, in response to the “Audit’s Reply on the Audit of Trade Unions ’Funds” (Trial Letters [1999] No.87) in response to the ACFTU’s “Letter on the Auditing Opinion on the Unions’ Trade Union Funds Independence from Trade Unions” It shows the attitude of the Audit Commission that the auditing organ has the right to audit and supervise the trade unions in accordance with the law. The relevant issues are now reiterated and answered as follows: