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■依法治国,建设社会主义法治国家,是党领导人民治理国家的基本方略。依法行政,完善行政执法体制,强化法律监督是实现这一目标的重要组成部分,自1990年10月l日《中华人民共和国行政诉讼法》实施以来,行政诉讼已成为每个行政执法机关无法回避的事实。国家审计机关依法履行监督职能,正确应对审计行政诉讼,灵活运用举证技术,提高执法水平,防范规避审计风险,是我们必须加以重视的课题。
■ Governing the country according to law and building a socialist country governed by the rule of law are the basic strategies the party leads the people in administering the country. Administration by law, perfecting the administrative law enforcement system and strengthening legal supervision are an important part of achieving this goal. Since the implementation of the “Administrative Procedure Law of the People’s Republic of China” on October 1, 1990, administrative litigation has become an issue that every administrative law enforcement organ can not evade fact. It is an issue that we must pay attention to when state auditing agencies perform their supervisory functions in accordance with the law, correctly handle auditing administrative litigation, flexibly apply evidence-based techniques, enhance the level of law enforcement and guard against auditing risks.