本文選題：政府投資項目 + 審計��； 參考：《審計研究》2007年06期

【摘要】：在政府投資項目審計監(jiān)督中,審計機關(guān)是否能對政府投資項目的施工方等相關(guān)方進行審計、能否對政府投資項目相關(guān)合同的合法性和有效性進行判定、能否通過審計決定的方式對政府投資項目的決算價款進行核減,以及政府投資項目的施工、監(jiān)理等相關(guān)方的法律救濟途徑問題,是當(dāng)前審計實踐中存在的焦點法律問題。筆者認為,上述問題的本質(zhì)是如何合理界定行政權(quán)的邊界,而界定行政權(quán)邊界必須遵循以實現(xiàn)公共利益為終極目標(biāo)、以適當(dāng)劃定行政權(quán)運行領(lǐng)域為基礎(chǔ)、以合理設(shè)置行政行為限度為保障的原則。
[Abstract]:In the audit supervision of government-invested projects, whether the audit institutions can audit the relevant parties, such as the construction side of government-invested projects, and whether they can judge the legitimacy and effectiveness of government-invested projects' related contracts, Whether the final account price of government investment projects can be reduced by auditing decision, and whether the legal remedies of related parties, such as construction and supervision of government investment projects, can be reduced, are the focus legal problems existing in the current audit practice. The author thinks that the essence of the above problems is how to reasonably define the boundary of administrative power, and the boundary of administrative power must follow the ultimate goal of realizing the public interest, and should be based on the proper delineation of the operational field of administrative power. The principle of reasonable setting the limit of administrative act as the safeguard.
【作者單位】： 審計署外資運用審計司 審計署法制司
【分類號】：D922.27

【共引文獻】

相關(guān)期刊論文 前10條

1 金碧輝;田婷婷;;論我國公務(wù)員救濟制度的完善——兼論特別權(quán)利關(guān)系[J];法制與社會;2007年01期

2 楊綠波;;行政訴訟調(diào)解制度探析[J];法制與社會;2007年11期

3 裘t，

本文編號：1833650