经济责任审计若干法律问题之我见

经济责任审计法律关系是一种特殊的行政法律关系;经济责任审计监督权体现了权力之融合;经济责任审计报告的法律效力主要表现为其具有法律上的约束力,有关部门应将其作为选拔、任用、奖惩领导干部的参考依据;经济责任应划分为直接责任和管理责任;作为个人的经济责任审计当事人也具有行政复议权。本文对上述一系列焦点问题作了全面分析,以期为我国正在进行的经济责任审计立法提供理论支持。

Personal Views on Some Issues of Economic Accountability Audit

Economic accountability audit is a kind of special administrative legal relationship. The power of supervision through auditing of economic accountability reflects the process of merging of powers. The legal effects of economic accountability audit report is embodied by its legal binding force and the report should be used as the basis for selection,appointment,rewarding and punishing of leaders by relevant departments. Economic accountability is classified into direct accountability and management accounta...