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国家审计署于1989年6月21日以第1号令发布《审计条例施行细则》,现摘要选抄如下: 1、各级审计机关执行《审计条例》第三条第一款,应当遵守下列规定。(1)国务院各部门、地方政府及其部门在权限范围内制定的与国家法律、法规和政策无抵触的有关规定,应当作为审计的依据;(2)下级政府、部门的规定与上级政府、部门的有关规定相抵触时,除国家另有规定外,应以上级政府、部门的规定为审计依据;(3)政府各部门之间的有关规定不一致时,应以法律、行政法规授权的主管部门的规定为审计依
National Audit Office issued Opinions on the Implementation of the Audit Regulations by Order No. 1 on June 21, 1989. The summary is now copied as follows: 1. Auditing organs at all levels shall observe the following provisions when implementing the first paragraph of Article 3 of the Audit Regulations . (1) Relevant provisions of the State Council departments, local governments and their departments that are established within the limits of authority and that are not inconsistent with the national laws, regulations and policies shall be used as the basis for the audit; (2) The provisions of lower levels of government and departments shall be consistent with those of higher levels of government, When the relevant regulations of the department are in conflict with each other, unless the state stipulates otherwise, the provisions of the government and the department at the higher level shall be used as the audit basis; (3) Where the relevant provisions of the government departments are inconsistent, the competent authority of laws and administrative regulations The provisions of the department for the audit