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审计复议法律制度是审计机关依法自我纠正错误的一种内部行政监督制度。建立和完善审计复议法律制度,充分发挥审计复议这种内部行政监督机制,既有利于加强审计机关的内部监督,用法律的力量约束和控制行政权力,制止和纠正违法与不当的审计行为,防范审计风险,提高审计质量;也有利于维护社会经济秩序,恢复和补救被侵害的行政相对方的合法权益,实现“有权力行使就有法律救济”的法治理念。
The audit reviewing legal system is an internal administrative supervision system in which the auditing organs correct themselves according to law. Establishing and perfecting the legal system of the audit review and giving full play to the internal administrative supervision mechanism of the audit review is not only conducive to strengthening the internal supervision of the audit institutions but also restraining and correcting the illegal and improper audit behaviors by the force of laws and the control of the administrative powers, Audit risks and improve the quality of auditing. It is also conducive to maintaining the social and economic order, restoring and remedying the legitimate rights and interests of the opposing administrative counterparts and realizing the concept of the rule of law that “there is legal remedy with the right to exercise”.