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《中华人民共和国审计法》于2006年2月28日经第十届全国人民代表大会常务委员会第二十次会议修订通过,国家主席胡锦涛签署第48号主席令予以公布,自2006年6月1日起施行。修订前的《审计法》共51条,此次修订中,修改29条,增加5条,删去1条,合并1条,修订后共54条。此次主要在健全审计监督机制、完善审计监督职责、加强审计监督手段、规范审计监督行为四个方面作了修订。
The Audit Law of the People’s Republic of China was revised on February 28, 2006 at the twentieth meeting of the Standing Committee of the Tenth National People’s Congress and President Hu Jintao signed the Order No. 48 for publication. Since June 1, 2006 The date of implementation. Before the revision of “Audit Law” a total of 51, the amendment, the amendment 29, an increase of 5, delete 1, a merger, a total of 54 revised. This revision was mainly made in four aspects: perfecting the audit supervision mechanism, perfecting audit supervision responsibilities, strengthening audit supervision means and standardizing audit supervision.