问题 单项选择题

根据我国宪法规定,下列有关审计机关的表述哪一项是错误的

A.县级以上的地方各级人民政府设立审计机关

B.国务院审计机关对国务院各部门和地方各级政府的财政收支,对国家的财政金融机构和企业事业组织的财政收支进行审计监督

C.国务院审计机关在国务院 * * 领导下,依照法律规定独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉

D.地方各级审计机关依照法律规定独立行使审计监督权,不对同级人民政府负责

答案

参考答案:D

解析:【测试点】 审计机关的职能。
【解析】 《审计法》第2条规定,国务院和县级以上地方人民政府设立审计机关,所以A项所说的县级以上的地方各级人民政府设立审计机关是正确的。
  《宪法》第91条规定,国务院设立审计机关,对国务院各部门和地方各级政府的财政收支,对国家的财政金融机构和企业事业组织的财务收支进行审计监督。根据该条规定,B项是正确的。
  《审计法》第5条规定,审计机关依照法律的规定独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉。第7条规定,国务院设立审计署,在国务院 * * 领导下,主管全国的审计工作。所以C项所说的国务院审计机关在国务院 * * 领导下,依照法律规定独立行使审计监督权,不受其他行政机关、社会团体和个人的干涉,是正确的。
  《审计法》第9条规定,地方各级审计机关对本级人民政府和上一级审计机关负责并报告工作,审计业务上以上级审计机关领导为主。可见我国的地方审计机关实行的是双重领导,既受同级政府领导又受上级审计机关领导。D项认为审计机关不受同级政府领导,因此是错误的,所以当选D。

阅读理解

阅读理解

     Sam and Joe were astronauts. There was once a very dangerous trip and the more experienced astronauts

knew there was only a small chance of coming back alive (活着). Sam and Joe, however, thought it would be

exciting though a little dangerous. "We're the best men for the job," they said to the boss. "There may be

problems, but we can find the answers." "They're the last people I'd trust," thought the boss. "But all the other

astronauts have refused to go."

     Once they were in space, Joe had to go outside to make some repairs. When the repairs were done, he tried

to get back inside the spaceship. But the door was locked. He knocked but there was no answer.

     He knocked again, louder this time, and again no answer came. Then he hit the door as hard as he could

and finally a voice said, "Who's there?" "It's me! Who else could it be?" shouted Joe. Sam let him in all right but

you can imagine that Joe never asked to go on a trip with Sam again!

1. Most of the astronauts were unwilling to go on the trip because _____.

A. there was little chance of being selected

B. they weren't experienced enough

C. they thought they might get killed

D. it wasn't exciting enough

2. Why were Sam and Joe chosen? Because _____.

A. the boss wanted them to get more experience

B. the boss trusted them more than anyone else

C. they were the last people who wanted to go

D. they were the only men who offered to go

3. What did Sam and Joe think the trip would be like?

A. There would be serious problems.

B. There wouldn't be any danger.

C. It would be long and tiring.

D. It would be exciting.

4. Joe didn't want to work with Sam again probably because he thought Sam _____.

A. was very slow and possibly deaf

B. didn't know how to operate the door

C. was less experienced than he was

D. didn't know how to do repairs

5. The writer tells this story to _____.

A. show the dangerous side of the astronauts' life

B. show the funny side of the astronauts' life

C. make people laugh

D. make people think

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