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今年7月1日《中华人民共和国行政许可法》正式实施,这是一部继国家赔偿法、行政处罚法、行政复议法后又一部规范政府行政行为的重要法律。对于保护公民、法人和其他组织的合法权益,保障和监督行政机关有效实施行政管理,从源头上预防和治理腐败,都具有重要意义,标志着我国民主法制建设的进程又向前推进了一大步。审计机关是政府的综合经济监督部门,尽管没有行政许可职能,但并不等于《行政许可法》就与审计机关无关。笔者结合学习,就《行政许可法》与《审计法》衔接问题谈几点认识,以供商榷。
July 1 this year, “People’s Republic of China Administrative Licensing Law,” was officially implemented, which is a follow-up of the State Compensation Act, the Administrative Penalties Law, the Administrative Reconsideration Law and then regulate an important administrative act of the government. It is of great significance to protect the lawful rights and interests of citizens, legal persons and other organizations, to guarantee and supervise the effective implementation of administrative management by administrative organs, and to prevent and control corruption from the source. This signifies that the process of building a democratic legal system in our country has pushed forward a large step. The auditing organ is the comprehensive economic supervision department of the government. Although it does not have the administrative licensing function, it does not mean that the “Administrative Licensing Law” has nothing to do with the auditing organ. The author combined with the study, on the “Administrative Licensing Law” and “Audit Law” to talk about the convergence of a few points for questioning.