对我国审计复议前置程序的反思与重构  

Rethinking and Reconstructing the National System of Audit Answering for the Complaints before Legal Procedures

作　　者：江金满[1] 

机构地区：[1]江苏省南京市审计局,江苏南京210008

出　　处：《审计与经济研究》2005年第5期16-19,44,共5页Journal of Audit & Economics

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,最后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所裨益。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.

关 键 词：审计行政争议 复议前置 弊端 良思与重构 

分 类 号：F239.220[经济管理—会计学]