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作为一个审计界的理论和教育工作者,早已盼望我国审计法的出台。现在八届全国人大常委会九次会议已于今年8月31日通过了我国建国以来第一部《中华人民共和国审计法》(以下简称《审计法》),并将于明年开始施行,这不仅是审计界的重大事件,而且是有利于强化审计,推进法治,维护国民经济发展,巩固政权的重要措施。从《审计法》的内容看,是一部具有中国特色的社会主义审计法,在当代国际审计法中,显示了特点和优点,揭开了中外审计史上新的篇章。
As a theory and educator in the audit field, we have long been looking forward to the introduction of our country’s auditing law. Now that the Nineth Session of the Eighth NPC Standing Committee passed the first “Audit Law of the People’s Republic of China” (hereinafter referred to as the “Audit Law”) since the founding of our nation on August 31 this year, it will be implemented not only next year Is a major event in the audit field, and is an important measure conducive to strengthening auditing, promoting the rule of law, safeguarding national economic development and consolidating the power. Judging from the content of “Audit Law”, it is a socialist audit law with Chinese characteristics. It shows the characteristics and merits in contemporary international audit law and opens a new chapter in the history of audit in both China and foreign countries.