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根据审计法和《审计法实施条例》及有关法律法规,审计机关的权限主要包括要求报送资料权、检查权、调查取证权(含查询权)、行政强制措施权、提请协助权、移送权、处理处罚权、通报或公布审计结果权。其中,调查取证权在审计工作中特别是查处大要案线索、维护国家经济安全方面具有重要作用,可谓审计机关攻坚克难的"利
According to the Audit Law and the Implementation Rules of the Audit Law and relevant laws and regulations, the authority of the auditing organ mainly includes the right to file information, the right to examine, the right to investigate and obtain evidence (including the right of inquiry), the right to administrative enforcement, the right to draw assistance, the right to transfer , The right to punish, notify or publish the results of the audit. Among them, the right of investigation and evidence collection in the audit work, especially the clues to investigate and deal with major cases, to maintain national economic security has an important role, can be described as auditing authorities overcome difficulties