摘要
目前我国大量的豆腐渣工程、重复建设以及各种政府腐败现象使公众对国家审计的权威性提出了质疑 ,但在相关的法律处罚上却存在着重大的缺失。突出表现在 :法律责任缺乏明确的界定依据 ,国家审计的独立性难以有效地保证 ,审计人员的执业资格法律条文规定不明 ,处罚形式避重就轻。为维护审计机关的权威和保障审计人员的切身利益 ,需要对我国的审计法律制度进行完善 ,以明确国家审计法律责任的主体和界定依据 。
Nowadays, lots of unqualified items, reconstructions and administrative frauds have made the public questioning government audit. However, there is a serious lacking legal liability institution in punishment, especially embodied in such examples as lacking legal liability foundation, independent government audit, uncertain auditors’qualification and shunning serious matters and taking up trifle punishments. Methods to perfect legal liability institution are making certain legal liability ,constructing civil compensation and so on.
出处
《贵州商业高等专科学校学报》
2004年第4期22-24,共3页
Journal of Guizhou Commercial College
关键词
法律责任
制度安排
完善
government audit
legal liability
institutional reconstruction
