我国审计法立法与实施的经验、问题和改进

Experiences, Problems and Improvement of the Legislation and Implementation of China′s Audit Law

审计法在其实施的十来年时间里,对我国政府审计制度的建立和经济健康发展起到了重要作用。我们在肯定立法的创新精神和进步性,指出其存在的时代局限性的同时,提出了审计法的修改意见,包括审计法的界定、审计人员任用资格、审计对象、绩效审计、经济责任审计、审计结果公告制度和审计法律责任等方面的问题,以期对我国审计法的成熟与发展有所裨益。

Since its implementation 10 years ago, the audit law has played a very important role in the establishment of our auditing system and the smooth development of China＇s economy. This paper confirms the innovation spirit and the progress of the audit law and points out its limitations. It also puts forward some suggestions to modify the law, including the definition of the law, the qualification of auditors, the object of auditing, the performance and responsibilities of auditing, the publication of auditing results and others. We hope these suggestions will be of great help to the improvement of the audit law in China.