授权·分割·制衡——南京国民政府审计职权递嬗的历史考察

Authorize,Segment and Balance—Historical Inspecting to the Change of Nanjing National Government Auditing Authorities

南京国民政府从维护统治秩序的视角,在构建政府审计制度的过程中,通过政府立法的形式,既明确了审计机关的法定地位与职权,又严格规定了审计机关履行职权的范围,同时还试图建立一个互动的联综组织系统,以达到审计组织在分工与牵制的联综组织系统之内实现彼此之间的监督与制衡的目的。由于审计环境的复杂化,这一时期不可避免地出现政府审计的理论构想与实际权力运行之间的脱节现象,在一定程度上软化了政府审计职权的功能性发挥。

During building government auditing system,in order to maintain the ruling order Nanjing National Government determined its legal status,obligation as well as restricting its performing scope.Moreover,an interacting multiple-unit came into being with the aim to realize the mutual supervision and balance.In consideration of the complication of auditing environment,at that time,it was inevitable that the auditing theoretical thought was out of line with practical authorities,and in certain degree it weakened the function of government auditing authority.