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经八届全国人大常委会第九次会议审议通过,国家主席江泽民同志发布命令正式颁布的《审计法》,是一部具有中国特色的、适应建立社会主义市场经济体制要求的、加强国家审计监督的、并与国际惯例接轨的国家法律,是指导和规范审计工作的纲领性文件。整部《审计法》共分七章、五十一条,主题鲜明,重点突出,框架清晰,内容丰富,贯穿了在社会主义市场经济体制下强化审计监督的主题,构建了我国社会主义市场经济体制下审计监督制度的基本框架,把《宪法》确立的审计制度的基本内容加以系统化、具体化,回答了审计工作者和被审计单位迫切需要解决的审计运行中的现实问题。它的颁布实施,是建立社
The 9th Session of the Eighth NPC Standing Committee examined and adopted the “Audit Law” promulgated by Comrade Jiang Zemin, which was officially promulgated by President Jiang Zemin, which is a suit of characteristics with Chinese characteristics that meets the requirements of establishing a socialist market economic system and strengthens the state audit supervision National laws that are in line with international practice are the programmatic documents that guide and standardize the audit work. The entire “Audit Law” is divided into seven chapters and 51 articles with distinctive themes and prominent prominences. The framework is clear and rich in content. It runs through the theme of strengthening audit supervision under the socialist market economic system and establishes the socialist market economy in China The basic framework of the audit supervision system under the system systematized and concreteized the basic contents of the audit system established by the Constitution, answering the actual problems in auditing operation that auditors and auditees urgently needed to solve. Its promulgation and implementation is to establish a society