审计复议制度探析

Study on Audit Reconsideration System

审计复议制度本质上是一种行政救济制度,旨在保护公民、法人或者其他组织的合法权益,目前我国审计复议制度存在制度设计缺陷和审计复议实践不完善的问题。完善审计复议制度是对审计权运行的再监督,使审计与被审计的关系建立在科学合法的基础上,既要使国家审计权落到实处,又要保护被审计单位合法利益,以此提高我国审计复议工作的水平。

Audit reconsideration system is essentially an administrative relief system designed to protect the citizens, legal persons or other organizations of their legal rights aad interests. China＇s current audit reconsideration system has problems of design flaws and imperfect practice of the audit reconsideration. Audit supervision is the important part of the national supervisory power. Improvement of audit re- consideration system contribute to supervising conduct of audit power so that the relationship between audit body and audited body in a scientific and legal basis. That not only to make the audit power to implement , but also to protect the legitimate interests of the audited body in order to improve the quality of our audit reconsideration work.