[{"gicategorycode":"","giinfoid":"282021","giindentifier":"11532329015178442p-/2023-1024142","giuuid":"344B30988DEE42199DD8565D5C006A42","gititle":"国际上政府审计公认的准则体系是什么？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办","gidate":"2024-11-11 17:06:18","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"国际上政府审计公认的准则体系是世界审计组织颁布的最高审计机关国际准则体系(ISSAIs)。具体包括两部分内容：一是最高审计机关国际准则，旨在为最高审计机关的职责、基本审计原则和审计指南设定了基础性原则：二是世界审计组织良好治理指南，目的是推动公共部门实现良治。准则体系分为四个层次：第一层次是根本原则，旨在处理建立独立高效的最高审计机关的相关问题，并为审计规则提供指南，如《利马宣言》等。第二层次是最..."},{"gicategorycode":"","giinfoid":"282020","giindentifier":"11532329015178442p-/2023-1024141","giuuid":"53D9CCD65FA5472592E906D29B7196B5","gititle":"经济责任审计的对象及内容有哪些？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2024-11-11 17:05:45","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"经济责任审计的对象是党政主要领导干部和国有企事业单位主要领导人员，主要包括：地方各级党委、政府、纪检监察机关、法院、检察院，中央和地方各级党政工作部门、事业单位、人民团体等单位的正职领导干部或者主持工作1年以上的副职领导干部；国有和国有资本占控股地位或者主导地位的企业(含金融机构)的法定代表人或者不担任法定代表人但实际行使相应职权的主要领导人员；党中央和县级以上地方党委要求进行经济责任审计的其他主..."},{"gicategorycode":"","giinfoid":"323962","giindentifier":"11532329015178442p-/2024-1111023","giuuid":"0FD8A37391C846D98E6DFE688164986D","gititle":"审计人员的基本职业道德有哪些？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2024-11-11 16:14:22","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"《国家审计准则》第15条规定，审计人员应当恪守“严格依法、正直坦诚、客观公正、勤勉尽责、保守秘密”的基本审计职业道德。严格依法就是审计人员应当严格依照法定的审计职责、权限和程序进行审计监督，规范审计行为。正直坦诚就是审计人员应当坚持原则，不屈从于外部压力；不歪曲事实，不隐瞒审计发现的问题；廉洁自律，不利用职权谋取私利；维护国家利益和公共利益。客观公正就是审计人员应当保持客观公正的立场和态度..."},{"gicategorycode":"","giinfoid":"323961","giindentifier":"11532329015178442p-/2024-1111022","giuuid":"249DABE40F9F48D2BBCEA05B8124E125","gititle":"什么是财政审计？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2024-11-11 16:13:27","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"财政审计，是指审计机关根据国家法律和行政法规的规定，对国家财政收支及相关经济活动的真实、合法和效益情况进行的监督检查。财政审计有以下三个特点：一是宏观性。财政审计涉及财政政策、财政体制、财政制度等国家宏观调控方面的事项，要重点关注政府间财政关系以及财政政策与货币政策、产业政策等方面的协调情况，并对涉及宏观政策方面的问题做出审计评价。二是整体性。财政审计要对政府的所有收入和支出进行监督，涉及..."},{"gicategorycode":"","giinfoid":"323960","giindentifier":"11532329015178442p-/2024-1111021","giuuid":"B9DCD4247FDA4BBAA7D473882D59CBE7","gititle":"什么是经济责任审计？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2024-11-11 16:12:23","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"经济责任审计是审计委员会办公室、审计机关在法定职权范围内，对党政主要领导干部和国有企事业单位主要领导人员（以下统称领导干部）任职期间经济责任履行情况进行监督、鉴证和评价的行为。经济责任审计是具有中国特色的审计监督形式，是审计监督与干部管理监督相结合的制度创新，是中国特色社会主义审计监督制度的重要组成部分。"},{"gicategorycode":"","giinfoid":"323959","giindentifier":"11532329015178442p-/2024-1111020","giuuid":"3764C7D1DFE441E1B70DAB61D81B462A","gititle":"什么是国家重大政策措施落实情况跟踪审计？","subcatcode":"","gitcatcode":"","giccatcode":"","gipubcodes":"武定县政府办、","gidate":"2024-11-11 16:11:31","gidocno":"","gisubterm":"","gipubcode":"wdx","summary":"国家重大政策措施落实情况跟踪审计，是指审计机关依法对各地区、各部门贯彻落实国家重大政策措施和宏观调控部署情况，主要是贯彻落实的具体部署、执行进度、实际效果等进行监督检查。审计机关开展国家重大政策措施落实情况跟踪审计，既可以专门组织，也可以结合其他各类审计统筹实施。审计机关通过开展国家重大政策措施落实情况跟踪审计，揭示政策措施贯彻落实中存在的突出问题，及时总结改革发展中的创新举措和取得的成效，推..."}]