【摘要】：正隨著我國改革開放國家社會政治、經(jīng)濟(jì)的高速發(fā)展,經(jīng)濟(jì)活動領(lǐng)域的不斷擴(kuò)大,政府審計(jì)監(jiān)督的范圍不斷增加,在國家治理中所承擔(dān)的責(zé)任越來越重要�！秶鴦�(wù)院關(guān)于加強(qiáng)審計(jì)工作的意見》指出要狠抓審計(jì)發(fā)現(xiàn)問題的整改落實(shí):健全整改責(zé)任制,加強(qiáng)整改督促檢查,嚴(yán)肅整改問責(zé)。實(shí)踐中不少審計(jì)機(jī)關(guān)經(jīng)常會遇到:該糾正的事項(xiàng)得不到糾正、該處罰的款項(xiàng)得不到解決,有的審計(jì)決定甚至成了"一紙空文"的情況。可以說,審計(jì)整改困難是制約審計(jì)效
[Abstract]:Along with the reform and opening up of our country, the high speed development of economy, the expansion of economic activity, the scope of government audit and supervision is increasing. The State Council's opinions on strengthening auditing work point out that it is necessary to pay close attention to the implementation of the rectification and reform of the problems found by the audit: to improve the responsibility system for rectification and reform, to strengthen supervision and supervision over rectification and reform, and to seriously enforce the accountability for rectification and reform. In practice, many audit institutions often encounter: the correction of the matter can not be corrected, the amount of the penalty can not be resolved, some audit decisions have even become a "dead letter" situation. It can be said that the difficulty of audit rectification is the restriction of audit effect.
【分類號】：F239.22

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