New and Old Articles of the Audit Law of the People's Republic of China with Explanations

Author: He Yongjian
Publisher:
Publish Date: 2005-10-01
Features: The 20th session of the Standing Committee of the 10th National People's Congress passed the "Decision on Amending the Law" on February 28, 2006, making significant amendments to the current Audit Law. This is a major event in China's audit supervision work and the legal development of audit supervision. The newly amended Audit Law summarizes the practical experience of the Audit Law's implementation over more than ten years, adapts to the requirements of advancing China's fiscal management system reform and the continuous development of the socialist market economy, and improves the audit supervision system, strengthens audit supervision measures, and enhances the audit supervision mechanism. This will undoubtedly play an important role in further strengthening national audit supervision work, maintaining national financial and economic order, improving the efficiency of fiscal fund use, promoting integrity construction, and ensuring the healthy development of the national economy and society. This book provides a detailed introduction to the comparison and interpretation of the old and new articles of the Audit Law of the People's Republic of China.