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2004年11月30日,温家宝总理签署国务院第427号令,发布了《财政违法行为处罚处分条例》(以下简称《条例》),自2005年2月1日起施行。国务院1987年6月发布施行的《国务院关于违反财政法规处罚的暂行规定》(以下简称《规定》)同时废止。《条例》的颁布施行进一步完善了我国审计法律体系,强化了审计查处财政违法行为的职能,赋予了审计机关更加强有力的执法措施,必将有利于有效制止、纠正各类财政违法行为,切实维护国家财政经济秩序,促进社会主义市场经济的健康发展。审计机关在实施《条例》的过程中,应当注意以下十个问题。
On November 30, 2004, Premier Wen Jiabao signed State Council Decree No. 427, promulgating the “Regulations on the Punishment of Financial Illegal Activities” (the “Regulations”), which came into force on February 1, 2005. The State Council promulgated in June 1987 the “Provisional Regulations of the State Council on Penalties for Violating Financial Regulations” (hereinafter referred to as the “Regulations”) shall be abolished at the same time. The promulgation and implementation of the “Regulations” further perfected the audit legal system in our country, strengthened the function of auditing and investigating financial irregularities, and gave the auditing authorities more powerful law enforcement measures, which will surely help effectively stop and correct all kinds of financial illegal acts and effectively Safeguard the national financial and economic order and promote the healthy development of the socialist market economy. During the implementation of the “Regulations,” auditing organs should pay attention to the following ten issues.