【摘要】：正 修改后的《中華人民共和國審計法》(以下簡稱《審計法》)自2006年6月1日施行以來,迄今已有兩年半。在這兩年半里,筆者一直密切關注著《審計法》中關于"政府裁決"的問題。值得慶幸的是,到目前為止,筆者周圍尚沒有被審計單位因?qū)徲嫏C關作出的有關財政收支的審計決定不服而提請本級人民政府裁決的案例。但筆者始終認為,"政府裁決"問題看似風平浪靜,實則潛流暗涌。從未雨綢繆的角度出發(fā),筆者就《審計法》中關于"政府裁決"的法律問題談一些看法。
[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.
【作者單位】： 四川省瀘縣審計局;
【分類號】：D922.27

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