依据审计法和有关法律的规定及其法理,审计机关有权审计预算单位银行帐户应当包含五层意思; 一、审计机关有权要求预算单位提供其银行帐户情况。我国审计法第三十一条规定:审计机关有权要求被审计单位按照规定报送预算或者财务收支计划、预算执行情况、决算、财务报告,社会审计机构出具的审计报告,以及其他与财政收支或者财务收支有关的资料,被审计单位不得拒绝、拖延、谎报。会计法第二十 According to the provisions of the audit law and relevant laws and their jurisprudence, the audit authority shall have the right to audit the budgetary unit bank account with five meanings. First, the audit authority shall have the power to require the budgetary authority to provide information about its bank account. Article 31 of the Audit Law of China stipulates that the auditing organ shall have the power to require the auditee to submit the budget or the financial revenue and expenditure plan, the budget implementation, the final accounts, the financial reports and the auditing reports issued by the social auditing agencies as required, Income and expenditure or financial revenue and expenditure related information, the auditee shall not refuse, delay, false report. Twentieth