宪政视角下的党政领导干部经济责任审计

Party and Government Leader's Economic Responsibility Audit in the Perspective of Constitutionalism

党政领导干部经济责任审计是随着经济体制改革的深入而逐步建立和发展起来的,它体现了经济体制和政治体制转轨的内在要求。宪政思想宣扬的有限政府,解释了为什么要实施党政领导干部经济责任审计,宪政体制则是保障其实施的法理基础。从宪政角度看,市场经济体制是实施这种审计的经济基础;纳税人权利意识是推广这种审计的社会观念基础;行政问责制则是其具体的配套制度基础。在宪政民主化的进程中,夯实这些基础将有利于党政领导干部经济责任审计的推广和实施。

With the development of the economic system reformation, party and government leader＇s economic responsibility audit is established step-by-step. It is the internal requirement of the economic system and political system reformation. Constitutionalism claims the limitary government, which is the reason to carry out the party and government leader＇s economic responsibility audit. Constitutional government system is the jurisprudence basis of this kind audit. In the perspective of constitutionalism, for the party and government leader＇s economic responsibility audit, market-oriented economy system is the economic basis, right consciousness of taxpayer is the social concept basis, and system of asking the responsibility of the administration is the tie-in system basis.