巡视审计意见在民事诉讼中的效果及启示

Effect and Enlightenment of Inspection Audit Opinions in Civil Litigation

巡视审计对党政机关、国有企事业单位及其负责人是一种强有力的监督手段,被巡视审计单位常将提起民事诉讼作为整改问题的措施。然而,从法院对此类案件的判决情况看,巡视审计意见在诉讼中大多得不到支持,故诉讼并未达到预期的政治与法律效果。文章为此提出了若干建议,包括法律专业人员参与巡视审计,巡视审计意见对涉法问题慎重表述,被巡视审计单位整改落实工作中增加法律评估环节等。

Inspection audit is a powerful means of supervision for the Party and government organs,state-owned enterprises and institutions and the persons in charge.The units under inspection audit often take civil litigation as a measure to rectify problems.However,judging from the court′s judgment on such cases,most of the inspection audit opinions are not supported in the litigation,so the litigation has not achieved the expected political and legal effect.This paper puts forward some suggestions,including the participation of legal professionals in the inspection audit,the careful expression of inspection audit opinions on law-related issues,and the addition of legal evaluation in the rectification and implementation of the units under inspection audit.