普通法系国家审计权的缘起与对后世的影响

The Origin of the Right to Audit in the Common Law Countries and Its Impact on Future Generations

审计权的设置是国家宪政的重要组成部分。以英美为代表的普通法系国家率先建构了国家审计监督权制度,而审计监督权则直接源于英国王室的陪审制度。英国早期大、小"陪审团"制度的创建与分工成为后来美国法治因袭的内容之一。美国在政治经济与法律哲学方面受到英国的深刻影响,美国现行的国家审计监督权还保留着与英国不可割裂的"亲缘"关系。不过,美国在民主法律制度和审计权配置上的创新以及对后世的影响等方面已超越英国。虽然美国有良好的审计权力配置和制度设计但因其仍存在漏洞,导致美国假账舞弊下的金融次贷危机。这对其他国家也有重要的警示作用。

The establishment of the right to audit is an important part of the constitution and administration. The Anglo-American common law countries first established the system of state audit supervision and the power of such supervision came out of the British royal jury system. In the early period, the British establishment and division of small and big jury became one of the modes to inherit in the nJle of law. The UK still had a great impact on the US in terms of the political economy and the philosophy of law. The obvious example is ： the present US right to audit and supervision of the state audit still retains an inseparable ＂kinship＂ relations, however, the US overweighs UK in the democratic legal system, the innovation on the right to audit and supervision as well as the future impact in the regard. But there are some flaws in the allocation of audit power and system design, in this situation, the fact that accounting fraud leads to the financial sub-loan crisis becomes inevitable. This serves as a warning for other countries.