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《中华人民共和国审计法》经第八届全国人大常委会第九次会议通过,即将于1995年1月1日起施行。这是党的十四大确定我国建立社会主义市场经济体制之后,我国经济生活中的又一件大事,标志着我国的经济法制建设发展到了一个新的阶段。这部法总结了我国十一年来审计工作的实践经验,借鉴了外国审计法律制度中的一些内容,把宪法关于审计监督的规定加以具体化,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审计法律。
The Audit Law of the People’s Republic of China was approved by the Ninth Session of the Eighth NPC Standing Committee and will come into force on January 1, 1995. This is yet another major event in our country’s economic life after the 14th National Congress of the Communist Party of China has decided the establishment of a socialist market economic system in our country and marks a new stage in the development of China’s economic legal system. This law summarizes the practical experience of our country’s auditing over the past eleven years, draws on some elements of the legal system of foreign auditing, and specifies the constitutional provisions on auditing and supervision. It is a system of Chinese characteristics that is suitable for the establishment of a socialist market economy System Requirements Auditing Law.