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对我国审计复议前置程序的反思与重构
引用本文:江金满.对我国审计复议前置程序的反思与重构[J].审计与经济研究,2005,20(5):16-19,44.
作者姓名:江金满
作者单位:江苏省南京市审计局,江苏,南京,210008
摘    要:随着审计结果公告制度的推行,现行审计行政争议处理体制——审计复议前置程序、复议决定终局裁决制度的弊端日益凸现。本文拟就我国现行审计行政争议解决体制存在的弊端加以分析和探讨,最舌提出完善和重构我国审计行政复议体制的若干建议,以期对我国审计法制建设有昕裨益。

关 键 词:审计行政争议  复议前置  弊端  良思与重构
文章编号:1004-4833(2005)05-0016-04
收稿时间:06 2 2005 12:00AM
修稿时间:2005-06-022005-08-17

Rethinking and Reconstructing the National System of Audit Answering for the Complaints before Legal Procedures
Jiang JinMan.Rethinking and Reconstructing the National System of Audit Answering for the Complaints before Legal Procedures[J].Economy & Audit Study,2005,20(5):16-19,44.
Authors:Jiang JinMan
Abstract:This paper first explores the disadvantages of the current auditing and provides an analysis on the various underlying reasons; then proposes some measures be taken to perfect and reconstruct the system; and finally the author casts some light on the legal system of audit construction.
Keywords:auditing administration conflict  answer for the complaints before legal procedures  disadvantages  rethinking and reconstructing
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