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审计信息材料是服务领导决策,宣传审计成果,反馈工作情况,交流执法经验,促进依法行政的有效载体。笔者因工作关系阅读过审计工作总结、宣传稿件、交流材料、审计案例、执法文书等载体,发现某些审计材料或多或少地存在着一些法律错误,影响了应有效能的充分发挥。本文试就以下常见错误作些粗浅分析,以引起大家对此类问题的足够重视。
The audit information materials are the effective carriers for service leaders to make policy decisions, publicize the audit results, feedback work conditions, exchange law enforcement experience, and promote administration according to law. The author has read the auditing work summary, publicity manuscripts, exchanging materials, audit cases, law enforcement documents and other carriers because of the working relationship. I found that some audit materials have some legal mistakes more or less, affecting the full play of due efficiency. This article tries to make some superficial analysis on the following common mistakes in order to arouse enough attention to such problems.