【摘要】：正 修改后的《中華人民共和國(guó)審計(jì)法》(以下簡(jiǎn)稱(chēng)《審計(jì)法》)自2006年6月1日施行以來(lái),迄今已有兩年半。在這兩年半里,筆者一直密切關(guān)注著《審計(jì)法》中關(guān)于"政府裁決"的問(wèn)題。值得慶幸的是,到目前為止,筆者周?chē)袥](méi)有被審計(jì)單位因?qū)徲?jì)機(jī)關(guān)作出的有關(guān)財(cái)政收支的審計(jì)決定不服而提請(qǐng)本級(jí)人民政府裁決的案例。但筆者始終認(rèn)為,"政府裁決"問(wèn)題看似風(fēng)平浪靜,實(shí)則潛流暗涌。從未雨綢繆的角度出發(fā),筆者就《審計(jì)法》中關(guān)于"政府裁決"的法律問(wèn)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(jì)局;
【分類(lèi)號(hào)】：D922.27

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