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《宪法》第一百零九条 地方政府审计机关的地方和职权

发布时间：2024-06-17 09:04:14 作者：本站编辑 来源：本站原创 浏览次数：

Local people’s governments at and above the county level shall establish audit offices. Local audit offices at all levels shall, in accordance with the provisions of law, independently exercise the power to conduct auditing oversight; they shall be responsible to the people’s government at their level and to the audit office at the next level up.

县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权，对本级人民政府和上一级审计机关负责。