国家建设项目审计决定书法律效力论析

发布时间：2018-04-11 14:00

本文选题：国家建设项目 + 审计决定书　；参考：《审计与经济研究》2009年04期

【摘要】：现行审计法律规范体系不够严密是导致国家审计决定书运行障碍的根本原因。关于国家建设项目审计决定书法律效力的分歧主要有:审计机关是否有权对国家建设项目的施工方进行审计;审计机关是否有权对被审计相关合同的有效性作出判断;审计决定书能否作为确定被审计项目合同价格的依据;施工方对审计决定书的异议应作为民事纠纷还是行政争议处理等。我们应借鉴国外相关审计法律,从以下几方面完善我国的审计法律法规体系以强化国家建设项目审计决定书的法律效力:引入合同鉴证制度或者事前审计制度、强化强制审计制度、完善经济责任追究制度等。
[Abstract]:The current audit legal standard system is not strict is the basic reason that causes the state audit decision to run the obstacle.The differences on the legal effect of the audit decision of the national construction project are as follows: whether the audit institution has the right to audit the construction party of the national construction project, whether the audit institution has the right to judge the validity of the relevant contract to be audited;Whether the audit decision can be used as the basis for determining the contract price of the audited project, and whether the constructor's objection to the audit decision should be treated as civil dispute or administrative dispute, etc.We should draw lessons from foreign relevant audit laws, perfect our country's audit laws and regulations system from the following aspects to strengthen the legal effect of our country's construction project audit decision: introducing contract authentication system or prior audit system,Strengthen the system of compulsory audit and perfect the system of investigating economic responsibility.
【作者单位】：南京审计学院法学院;南京审计学院教务处;
【基金】：中国法学会部级课题(C0820) 南京审计学院“审计法专题研究”课题
【分类号】：D922.27;F239.63

【共引文献】