How many clauses are there in the revised Audit Law?

The revised Audit Law has seven chapters and 54 articles.

The Audit Law of the People's Republic of China is a law formulated in accordance with the Constitution in order to strengthen the audit supervision of the country, maintain the national financial and economic order, improve the efficiency in the use of financial funds, promote the building of a clean government, and ensure the healthy development of the national economy and society.

adopted at the 9th meeting of the 8th the NPC Standing Committee on August 31st, 1994, and amended according to the Decision on Amending the Audit Law of the People's Republic of China at the 2th meeting of the 1th the NPC Standing Committee on February 28th, 26.

On May 6th, 221, Li Keqiang, Premier of the State Council of the People's Republic of China presided over the the State Council executive meeting, and passed the Audit Law of the People's Republic of China (Revised Draft)

to strengthen audit supervision and promote the rule of law

1. Auditing according to law is the proper meaning of implementing the Constitution and safeguarding its authority. Constitution is the fundamental law of a country. The functions and powers of a country's supreme audit institution are generally granted by the Constitution and are directly responsible to the parliament or the government.

To implement the Constitution and safeguard its authority, audit institutions should, firstly, earnestly perform the duties entrusted by the constitutional law, and insist that the statutory duties must be; Second, adhere to the audit according to law, and the law cannot be authorized; The third is to ensure the independent exercise of audit supervision power according to law.

for the audited object, it is to accept audit supervision according to law, so that consciously accepting audit, cooperating with audit and assisting audit become the legal obligations of the audited object and its related units and individuals.

2. Audit supervision is an important part of the modernization of the national governance system.

the national governance system has rich connotations. As far as its framework is concerned, it should include at least three aspects, namely, decision-making system, implementation system and supervision system. "Governing the country according to law is the basic strategy for the party to lead the people to govern the country, and the rule of law is the basic way to govern the country."

therefore, the modernization of the national governance system is first of all the legalization of the national governance system, and the inherent requirements are ruling, administration and supervision according to law. In the supervision system of state governance, in addition to the supervision of "one government, two houses" entrusted by the Constitution, it also includes party discipline supervision, administrative supervision, audit supervision, judicial supervision and various forms of disciplinary supervision within state organs.

Audit supervision is the audit supervision power granted by the Constitution to audit institutions to exercise independently according to law. It has a unique position in the supervision system and plays an important role. The modernization of audit supervision is itself an important part of the modernization of the national governance system.

3. Strengthen the supervisory role of audit and promote comprehensive and deepening reform.

through the follow-up audit of major national policies, measures and decision-making arrangements, urge the implementation of major policies such as "stabilizing growth, promoting reform, restructuring, benefiting people's livelihood and preventing risks" and reform measures such as decentralization; Promote the safe and efficient use of public funds by strengthening budget execution and other financial revenue and expenditure audits; By strengthening the audit of potential risks in economic operation, the national economic security is maintained;

through auditing and supervision, we can promote administration according to law, handle affairs according to law and so on. In recent years, audit institutions have done a lot of work in finding problems, making audit suggestions, reporting to the National People's Congress, and making public announcements, and achieved remarkable results. However, there are still problems such as insufficient attention, ineffective rectification, and untimely disclosure of audit findings, which have affected the effectiveness of audit supervision.

4. Audit supervision is an important means to fight corruption, promote honesty and improve official management. To prevent and punish corruption, the key is to form a safeguard mechanism that does not want to rot, a preventive mechanism that cannot rot, and a disciplinary mechanism that does not dare to rot. Put power into the "cage" of the system and let power run in the sun. Audit supervision is a "cage" to regulate the allocation and operation of power.

Audit institutions shall audit the economic responsibility of local party committees, governments, judicial organs and procuratorial organs at all levels, leading cadres of party and government departments, institutions and people's organizations at all levels at the central and local levels, and legal representatives of state-owned and state-controlled enterprises.

The above contents refer to:

Baidu Encyclopedia-People's Republic of China * * * and National Audit Law

People's Network-Strengthening Audit Supervision? Promote the rule of law