论文部分内容阅读
《中华人民共和国审计法》经过四年多的研讨、草拟和审核修改过程,已由第八届全国人大常委会第九次会议于1994年8月31日审议通过,决定自1995年1月1日起施行。这是中华人民共和国建立以来,国家颁布施行的第一部审计法律。它将推动我国的审计监督工作有一个大的发展,对加强国家的审计监督,维护国家财政经济秩序,促进提高经济效益,加强廉政建设,保障国民经济健康发展,起到历史性的重大作用。各级审计机关、内部审计机构、社会审计组织和广大审计人员应当深入学习,加深理解,切实掌握,认真贯彻执行。这里主要讲讲个人学习的初步体会,与同志们共同探讨。
After more than four years of deliberation, the Audit Law of the People’s Republic of China drafted and examined and approved the revision process, which was reviewed and approved by the Ninth Session of the Eighth NPC Standing Committee on August 31, 1994, and decided that since January 1, 1995 The date of implementation. This is the first auditing law enacted by the state since the founding of the People’s Republic of China. It will promote a great development of our country’s audit supervision. It plays a historic and important role in strengthening the country’s audit supervision, maintaining the state’s financial and economic order, promoting economic efficiency, strengthening the building of a clean and honest government and ensuring the healthy development of the national economy. Auditing organs at all levels, internal auditing agencies, social auditing organizations and the vast numbers of auditors should conduct in-depth study, deepen understanding, effectively grasp and conscientiously implement the plan. Here mainly talk about the personal experience of the initial learning, and comrades together to explore.