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《审计法》颁布后,国家审计法体系具有以下特点:1.结构更加完备,内容更加丰富。《审计法》颁布前,国家审计法在体系结构上缺少法德这一中间层次和环节,最高层次的《宪法》规范与较低层次的行政法规《审计条例》之间缺乏衔接的法律环节。因此,法律体系结构并不完整,审计法规范的稳定性相对较低。《审计法》颁布后,不仅在审计法结构中增加了法律这一层次,使审计法体系结构趋于完备,而且《审计法》七章五十一条,对国家审计的基本问题,作了全面的规范,极大地丰富了审计法规
After the enactment of “Audit Law”, the system of national audit law has the following characteristics: 1. The structure is more complete and the content is richer. Before the promulgation of the Audit Law, the National Audit Law lacks the legal links between France and Germany, the middle level and links of the system, and the lack of convergence between the highest-level “constitutional” norms and the lower-level “administrative regulations”. Therefore, the legal system structure is not complete, and the stability of auditing law is relatively low. After the promulgation of the Audit Law, not only has the legal hierarchy been added to the structure of the auditing law, which has made the structure of the auditing law more complete, and Article 51 of Chapter Seven of the Auditing Law has made basic audits of the state Comprehensive norms, greatly enriched the audit regulations