从职务消费的监督视角诠释审计关系

On Auditing Relationship from Supervision Angle of View of Functionary Consumption

职务消费的过度膨胀和腐败现象已成为整个社会问题,目前审计委托人或内部审计隶属人缺乏独立性是对权力层审计监督无效的问题所在。防止职务消费的过度膨胀和腐败的根本方法就是让老百姓参与到权力机制中来进行监督并让他们有发挥自身权力的机会。职工代表大会作为审计委托人或内部审计隶属人是合理可行的。

Overexpansion and corruption of functionary comsumption has become a social problem. However, the reason why auditing supervision of authorities is invalid is that audit clients or subordinates lack of independence. The ultimate way to prevent overexpansion and corruption is to allow common people to participate in supervision in authority system and bring their own power into play. It is advisable for the workers＇ congress to work as a workers＇ congress or a subordinate.