论建设项目审计决定可作为民事诉讼证据使用

Use of Auditing Decisions on State Construction Projects as Evidences in Civil Procedure

通过阐述审计决定面临的诉讼风险,分析审计决定的法律性质及效力,根据审计的程序、方法及报告格式具备了民事证据的基本特征,提出了在民事诉讼中审计决定可以作为证据使用、且在无足以否定其的其他证据情形下应优先作为定案依据的观点.

This paper aims at arguing that auditing decisions can be used as evidences in civil procedure and will be given priority to serve as a basis for ascertaining facts to the extent that no other evidences can be denied convincingly,by expounding litigation risks auditing decisions will or have faced,analyzing the legal nature and effectiveness of auditing decisions,and indicating basic civil evidence features shown in auditing decisions from views of auditing procedures and methods as well as auditing report formats.