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《中华人民共和国审计法》(以下简称《审计法》)第四十四条规定:对本级各部门(含直属单位)和下级政府违反预算的行为或其它国家规定的财政收支行为,审计机关、人民政府或者有关主管部门在法定的职权范围内,依照法律、行政法规的规定作出处理。《中华人民共和国审计法实施条例》(以下简称《实施条例》)第三条、第五十二条具体阐释了财
Article 44 of the “Audit Law of the People's Republic of China” (hereinafter referred to as the “Audit Law”) stipulates that auditing organs (auditing agencies) shall, in the light of the behavior of any department at the same level (including its subordinate units) and its subordinate governments violate the budget or other acts of the state, The people's government or the relevant competent department shall, in accordance with the provisions of laws and administrative regulations, handle the matter within the statutory authority. Article 3 and Article 52 of the “Regulations for the Implementation of the Audit Law of the People's Republic of China” (hereinafter referred to as the “Implementation Regulations”) specifically explain the financial