| In recent years,the standing committees of the National People’s Congress in Beijing,Shanghai,Shandong and other regions have successively issued local audit regulations or audit supervision regulations,stipulating that government investment and construction projects based on government investment "according to the audit results as the basis for project completion settlement." In response,construction companies responded strongly and called for the withdrawal of this provision.In 2013,the China Construction Industry Association reported relevant issues to the relevant departments of the National People’s Congress.In 2015,it applied to the Legal Work Committee of the Standing Committee of the National People’s Congress for a legislative review of the above-mentioned local regulations,and proposed to revoke the above-mentioned local regulations.In June 2017,the Law and Industry Committee of the Standing Committee of the National People’s Congress wrote a letter to the China Construction Industry Association,stating clearly that the local laws and regulations directly used the audit results as a basis for settlement of the completion and that the results should be stated in the bidding documents or agreed upon in the contract.As a basis for the settlement of settlements,the restrictions on civil rights have exceeded local legislative authority,and require local authorities to thoroughly clean up relevant local laws and regulations.This article takes the current legislative review as an entry point,sorts out and defines the scope of the state audit supervision model and government-invested engineering construction projects involved in the relevant provisions,and analyzes the "use of audit conclusions as a basis for project settlement through literature and empirical research methods".The relevant local regulations were cleared because the relevant provisions violated the principle of autonomy of civil conduct and exceeded the suspicion of superior laws.In practice,they not only faced more difficulties,but also had unclear understanding of the functions of auditing agencies and audit purposes.The question of ambiguity in the pursuit of value;the final review of this legislation in the perspective of jurisprudence,analyzing the focus of the dispute,pointing out the inadequacies of the legislative review of the Standing Committee of the National People’s Congress,and analyzing the reason for this is due to the lack of review opinions.We can take note of the special nature of the government ’ s investment in construction projects,the deepening of the theory of administrative agreements in China and the rapid development of practices,and thus the bias in the characterization of government investment and construction project contracts;at the same time,we cannot pay attention to government investment and construction projects as major government financials.Taxes use right embodied in behavior and its supervision Meaning;and the legislative review sided pursuit of freedom of contract,and expand its scope,in essence,is not conducive to enhance the governance capability. |