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1995年1月1日起施行的《中华人民共和国审计法》对强化国家审计监督,维护我国财政经济秩序,保障国民经济健康发展以及促进廉政建设具有非常重要的意义。《审计法》的颁布是我国审计工作走上规范化道路的一个重要标志。我们知道,审计工作的每一个工作程序都是与作为载体的审计文书的制作同步进行密不可分的。事实上,审计工作程序规范化的实施,在很大程度上必须依赖于与之相适应的审计文书的规范化。正因为如此,国家审计署在今年年初下发了《关于在全国实行统一审计文书格式的通知》(审法发[1995]7号),以法规的形式规定了审计文书的种类、使用范围、内容及格式。这一举措无疑对《审计法》的贯彻实施起到积极推动作用。目前,实行统一文书格式在全
The Audit Law of the People’s Republic of China, which came into force on January 1, 1995, is of great significance to strengthening the auditing and supervision of the state, safeguarding the financial and economic order of our country, safeguarding the healthy development of the national economy and promoting the building of an honest and clean government. The promulgation of the “Audit Law” is an important symbol that our country’s audit work is on the path of standardization. We know that every working procedure of an audit is inextricably linked with the production of an audit instrument as a carrier. In fact, the standardization of audit procedures must rely to a large extent on the standardization of the corresponding audit instruments. Because of this, the State Audit Commission issued the Circular on Implementing Unified Auditing Instrument Formats across the Country (Fa Fa Fa [1995] No. 7) early this year, specifying the types and scope of use of the auditing instruments in the form of laws and regulations, Content and format. This move undoubtedly plays an active role in promoting the implementation of the Audit Law. At present, the implementation of a unified document format in the whole