Improving legals on state audit to meet requirements on building the socialist law state of vietnam

By approach and appropriate scientific research, the thesis "Improving the legal on state audit to meet requirments on building Socialist state law of Vietnam" has reached purpose and completion of researchobjectives setting out. The research results can be generalized as follow: 1. On the basis of a systematic study of the theoretical issues of Marxism - Leninism and Ho Chi Minh and the Communist Party of Vietnam on socialist law and legislation, has developed thesis concept state audit law, clarification of analysis, content and role oflaw in the state audit in accordance with the Party's views and practices of the SAV. 2 . The thesis also analyzes clarify the criteria for determining the level of perfection and the perfect conditions to ensure the law on state audit; requirements of state audit law for perfecting the socialist law. This is a whole new problem, theoretical significance and methodology in making the perfect solution for auditing law state in our country today. 3. The thesis analyzes and evaluates of the results achieved, the limitations and inadequacies of the law on state audit; simultaneously, interpretation causes limitations and shortcomings of the legal system of the state audit in our country today. This is a factual basis for the proposed solution feasible to complete law on state audit meet the requirements of building a law-governed socialist state in Vietnam. 4. Based on requirements derived from objective reality and the law on state audit present thesis proposes oriented perspectives and solutions team completed basic law on state audit meet the requirements of building socialist state law of Vietnam, namely: Group of solutions on content and form of the law on state audit, including the solution : Establish the legal status of SAV inthe Constitution - the basic law of the State ; amending and supplementing the State Audit Law; amend and supplement the relevant laws; continue to develop and finalize the text for specific guidelines for implementation of the State Audit Law; continue to develop and perfect the system of standards and audit procedures; promulgation of decree on sanctioning of administrative violations in the field of public audit . In addition to the complete solution group content and form of the law on state audit mentioned above, the thesis also proposes solutions for implementation: Capacity building staff and public affairs construction law on state audit; promote the propagation and dissemination, education law and state audit officials and employees of the State Audit and the agencies and organizations; advanced training qualifications, quality of political cadres, civil servants and state auditors; develop comprehensive and modern infrastructure, promoting scientific research and application of information technology on auditing activities; strengthen supervision over the activities of the SAV.



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