试论政府审计对行政权力的监督和制约——兼论政府审计职能定位

On the Governmental Auditing Supervision of Administrative Authorities and the Function of Governmental Auditing

本文从加强对行政权力的监督和制约的必要性及我国行政权力监督和制约机制的现状分析入手,通过对政府审计在对行政权力的监督和制约中所发挥的作用的研究,提出了应对政府审计的职能进行重新定位的观点,并对进一步发挥政府审计的职能作用进行了探讨。

This paper discusses the function of the governmental auditing supervision of administrative authorities. Based on the analysis on the necessity of strengthening the supervision for administrative authorities and the current state of the relative supervising mechanism, this paper argue that the function of governmental auditing should be renovated and make full use of it.