發(fā)布時(shí)間：2018-04-05 17:10

  本文選題：審計(jì)機(jī)關(guān)　切入點(diǎn)：實(shí)施條例　出處：《中國(guó)審計(jì)》2010年05期

【摘要】：正 修訂后的《中華人民共和國(guó)審計(jì)法實(shí)施條例》 (以下簡(jiǎn)稱審計(jì)法實(shí)施條例)在《中華人民共和國(guó)審計(jì)法》修訂四年后出臺(tái)了,并從2010年5月1日起施行。審計(jì)是查清被審計(jì)對(duì)象的財(cái)政收支和財(cái)務(wù)收支真實(shí)、合法、效益的一種經(jīng)濟(jì)監(jiān)督活動(dòng)。這次修訂的實(shí)施條例進(jìn)一步明確了審計(jì)監(jiān)督的范圍,規(guī)范了審計(jì)監(jiān)督權(quán)限,加強(qiáng)了對(duì)審計(jì)機(jī)關(guān)的
[Abstract]:The regulation on the implementation of People's Republic of China audit law is revised "(hereinafter referred to as the audit regulations for the implementation of the law in People's Republic of China Audit Law Amendment) < > four years after the introduction of the implementation, and from May 1, 2010 onwards. The audit is to ascertain the object to be audited fiscal and financial revenue and expenditure real, legitimate, an economic control efficiency. The revision of the implementing regulations further clarify the scope of the audit supervision, standardize the audit supervision authority, to strengthen the audit organs

【作者單位】： 中國(guó)政法大學(xué)民商經(jīng)濟(jì)法學(xué)院;
【分類號(hào)】：D922.27

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