论我国立法型国家审计模式的构建

On the Constructionof Our National Lawmaking-type Audit Mode

我国国家审计正处于发展的关键时期,构建立法型国家审计模式已刻不容缓。在构建过程中,要努力遵循独立性、人民性、法制化、国际化及渐进性等原则。构建的途径主要有:一是科学设计模式框架;二是着力完善法规体系;三是立法确保经费来源;四是加大“人大”指导力度;五是精心拟订实施方案。

The national audit of our country is in the key period of the development, so it is quite urgent to construct the lawmaking-type audit mode. In the process of the construction, some principles must be followed, such as independence, humanization, legalization, nationalization and gradualness. There are five ways for the construction： 1. to design the frame of the mode scientifically; 2. to perfect laws system with effort; 3. to enlarge the NPC＇s leading strength; 4. to ensure the source of the lawmaking funds; 5. to draft the enforceable project with meticulous care.