论文部分内容阅读
盼望已久的《审计法》经八届人大常委会第九次会议审议通过,将于1995年1月1日起施行。这充分体现了党和政府对审计工作的高度重视以及对广大审计干部的亲切关怀,是我国审计事业的一件大喜事,也是我国财政经济生活中的一件大事。标志着我国审计立法进入新的发展和完善阶段,是建设有中国特色的社会主义审计事业前进道路上的又一里程碑,也是我们今后做好审计工作的新起点。 一、《审计法》的颁布实施,为进一步开展好审计工作提供了法律保障 11年的审计实践证明,社会主义市场经济愈发展,愈需要强化审计监督,审计监督愈强化,愈需要有法律做保障。《审计法》的制定与实施,是在深化改革,扩大开放
The long-awaited “Audit Law” was approved by the Ninth Session of the Eighth NPC Standing Committee and will come into force on January 1, 1995. This fully shows that the party and the government attach great importance to the audit work and the cordial care for the vast numbers of audit cadres. It is a happy event of our country’s audit work and an important event in our country’s financial and economic life. It marks that our country’s audit legislation has entered a new stage of development and improvement. It is another milestone on the road of building a socialist audit with Chinese characteristics and a new starting point for our future audit work. First, the promulgation and implementation of the “Audit Law”, to provide a legal guarantee for further carrying out the audit work 11 years of audit practice has proved that the more developed the socialist market economy, the more the need to strengthen the audit supervision, audit supervision to be more intensified, the more you need to have the law to do Protection. The formulation and implementation of the “Audit Law” mean deepening the reform and opening wider to the outside world