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本刊第四期案例聚焦《审计决定VS合同约定》中列举了两个关于基建审计涉及诉讼的案例。由于最高人民法院2001年的一个电话答复意见指出:“审计是国家对建设单位的一种行政监督,不影响建设单位与承建单位的合同效力。建设工程承包合同案件应以当事人的约定作为法院判决的依据。只有在合同明确约定以审计作为结算依据或者合同约定不明确、合同约定无效的情况下,才能将审计结论作为判决的依据”。在四川省,相继出现了几起国家投资的建设项目的承建单位为了规避审计监督,诉建设单位拖欠工程款的民事案件,使得国家建设项目投资审计陷入了困境。据了解,此类案件每年都不断发生,甚至有增多趋势。2003年9月25日,四川省人大通过了《四川省国家投资工程建设项目招标投标条例》,第33条第1款中明确规定:招标人和中标人应当自中标通知书发出之日起30日内,依照招标文件和投标文件订立书面合同,合同中可以约定以国家审计机关依法作出的审计结论作为结算依据。此条规定的出台,明确了宪法规定的审计监督工作的法律地位,也有利于审计工作的开展。2003年12月2日,最高人民法院向全社会公布了《最高人民法院关于审理建设工程施工合同纠纷案件适用法律若干问题的解释》(征求意见稿),四川省审计厅法制处组织专家学者对此解释进?
The fourth issue of this issue focuses on the “audit decision VS contract agreement” lists two cases of litigation involving infrastructure audit. Since the Supreme People’s Court made a telephone reply in 2001, it pointed out: “Auditing is an administrative supervision by the State on construction units and does not affect the contractual effectiveness of the construction units and the contractors. The construction contract of a construction project shall be decided by the court on the basis of the agreement of the parties Only in the contract expressly agreed to audit as the basis for settlement or the contract is not clear, the contract is invalid, the audit findings can be used as the basis for the verdict. ” In Sichuan Province, several contractors of construction projects invested by China have successively appeared in the plight in order to evade audit oversight and v. Civil cases in which construction units default in arrears of construction funds. It is understood that such cases occur continuously every year and even increase. On September 25, 2003, Sichuan Provincial People’s Congress passed the Regulation on Bidding and Bidding of Construction Investment Projects in Sichuan Province. Article 33, paragraph 1 clearly stipulates that the tenderee and the successful bidder shall, from the date of issue of the notice of winning the bid, Day, a written contract shall be concluded in accordance with the bid invitation documents and the bidding documents. The contract may stipulate that the audit conclusion made by the state auditing authority in accordance with the law shall be used as the basis for settlement. The introduction of this article stipulates the legal status of the audit and supervision work stipulated in the Constitution and is also conducive to the development of the audit work. December 2, 2003, the Supreme People’s Court announced to the whole society, “Supreme People’s Court on the trial of construction contract disputes cases a number of issues about the interpretation of the law” (draft), the Department of Justice in Sichuan Province Audit Office organized experts and scholars This explanation into?