中国国家审计体制改革模式的思考——以立法模式为基础的架构与完善

Analysis on Reformation Mode of State Audit System of China——Build and Perfect on the Basis of Legislation Mode

基于对国家审计权本质属性的片面性认识,中国在建构现代国家审计体制时选择了"行政模式",这一模式下的国家审计更多具有政府内部审计的功能,在具体运行中存在独立性、权威性、效力性方面的不足。现代社会的演进,公众权利意识的增强,特别是防范公权力自主性意识的增强,中国国家审计无法全面承担对政府履行受托经济责任及效率监督职责的问题,开始引起广泛关注。世界各国行之有效而又各具特色的审计体制为中国的改革提供了可资借鉴的范式。中国国家审计体制的改革应在遵循审计权的独立性、效率性、权威性和协调性原则的基础上,以立法模式为基础,建构适合中国国情的国家审计体制。

China choosed ＂ administrative mode＂ during the course of building modern state audit system because of the unilateral understanding to the essential attribute of state audit power. Un- der this mode, state audit had more functions of governfnent inside audit and the independency, authority and effectiveness on the specific course are deficient. The problem that state audit cannot be charged with economic responsibility and efficiency surveillance to the government has begun to aroused comprehensive attention. Effective and characteristic audit systems of another states in the world has provided reformation of China referenced modes. Reformation mode of state audit system of China should build state audit system adapted to the situation of China on the basis of legislation mode followed the independency, authority and effectiveness of audit power and harmony principle.