审计法实施条例解读

发布时间：2018-04-05 17:10

本文选题：审计机关　切入点：实施条例　出处：《中国审计》2010年05期

【摘要】：正修订后的《中华人民共和国审计法实施条例》 (以下简称审计法实施条例)在《中华人民共和国审计法》修订四年后出台了,并从2010年5月1日起施行。审计是查清被审计对象的财政收支和财务收支真实、合法、效益的一种经济监督活动。这次修订的实施条例进一步明确了审计监督的范围,规范了审计监督权限,加强了对审计机关的
[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

【作者单位】：中国政法大学民商经济法学院;
【分类号】：D922.27

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