试论国家审计对行政权力的监督

The Supervision of National Audit over Administrative Power

对行政权力进行审计监督,是贯彻落实'十六大'及十六届四中全会精神的具体体现.本文从国家审计是权力监督和制约机制的重要组成部分、国家审计对行政权力进行监督和制约的内容、强化国家审计对权力监督和制约的措施等三个方面论述了国家审计对行政权力的监督问题.

To exercise a supervision over administrative power by national audit is a concrete embodiment to the implementation of the essence of the Sixteenth National Congress and its Fourth Plenary Session. The article discusses the supervision over administrative power exercised by nation audit from three respects as follows, national audit is an important part of power supervisory and restrictive system; what is the content of this kind of supervision; how to enforce the measures of the supervision and conditionality.