关于“政府裁决”的法律问题
发布时间：2018-11-05 08:49
【摘要】：正 修改后的《中华人民共和国审计法》(以下简称《审计法》)自2006年6月1日施行以来,迄今已有两年半。在这两年半里,笔者一直密切关注着《审计法》中关于"政府裁决"的问题。值得庆幸的是,到目前为止,笔者周围尚没有被审计单位因对审计机关作出的有关财政收支的审计决定不服而提请本级人民政府裁决的案例。但笔者始终认为,"政府裁决"问题看似风平浪静,实则潜流暗涌。从未雨绸缪的角度出发,笔者就《审计法》中关于"政府裁决"的法律问题谈一些看法。
[Abstract]:It has been two and a half years since the Audit Law of the people's Republic of China (hereinafter referred to as the Audit Law) came into force on June 1, 2006. For two and a half years, the author has been paying close attention to the issue of "government ruling" in Audit Law. Fortunately, up to now, there are no cases in which the audit units have submitted to the people's governments at the corresponding level for adjudication because they are not satisfied with the audit decisions made by the audit institutions on the financial revenue and expenditure. But I always think that the issue of "government ruling" seems calm, but submersible flow. From the angle of making good plans in advance, the author puts forward some views on the legal issues of "government ruling" in Audit Law.
【作者单位】： 四川省泸县审计局;
【分类号】：D922.27
[Abstract]:It has been two and a half years since the Audit Law of the people's Republic of China (hereinafter referred to as the Audit Law) came into force on June 1, 2006. For two and a half years, the author has been paying close attention to the issue of "government ruling" in Audit Law. Fortunately, up to now, there are no cases in which the audit units have submitted to the people's governments at the corresponding level for adjudication because they are not satisfied with the audit decisions made by the audit institutions on the financial revenue and expenditure. But I always think that the issue of "government ruling" seems calm, but submersible flow. From the angle of making good plans in advance, the author puts forward some views on the legal issues of "government ruling" in Audit Law.
【作者单位】： 四川省泸县审计局;
【分类号】：D922.27
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