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自《审计法》颁布实施以来,宜昌市审计机关在严格执法方面,主要抓住审计客体合法、审计程序合法、引用的法律法规恰当三个环节,从而有效地避免了行政复议和应诉案件的发生。审计客体合法,即审计对象合法。一方面,根据《审计法》规定的国家审计机关的审计范围确定审计对象。在确定审计对象时严把“国有资产”关,凡是与国有资产无关的企业和单位不能作为审计对象。如集体企业、私营企业、外资企业等不能作为国家审计机关的审计对象;即使地方党委、政府交办也不能以国家审汁机关的名义开展审计工作。另一方面,按照《审计机关审计管辖范围划分的暂行规定》来确定本级审计机关的审计对象。如对金融企业、
Since the promulgation and implementation of the “Audit Law”, Yichang City Audit Office has mainly grasped the three aspects of the legal object of the audit, the legitimate audit procedures and the laws and regulations quoted so as to effectively avoid the cases of administrative reconsideration and responding to cases occur. Audit object is legal, that is, the object of audit is legal. On the one hand, the audit object is determined according to the audit scope of the national audit institution stipulated in the Audit Law. In determining the object of auditing strictly “State-owned assets”, and all enterprises and units that are not related to state-owned assets can not be audited. Such as collective enterprises, private enterprises and foreign-funded enterprises, can not be audited by the national auditing organs; even if the local party committees and governments handle the auditing work, they can not carry out the auditing activities in the name of the state judiciary. On the other hand, the audit objects of the auditing organ at the corresponding level shall be determined according to the “Interim Provisions on the Division of Audit Scope of Audit Institutions”. As for financial enterprises,