政府主导下的经济责任审计对象探析

Analysis of the Object of Economic Responsibility Audit Under Government Dominant

明确以政府为主导的经济责任审计对象可以使政府更好地实现公共资源和公共权力的受托经济责任,清晰受托经济责任的问责机制。按照受托责任理论,并结合我国政府组织构架,可以推理出经济责任审计的对象应该是法人代表(自然人),而非法人。同时,审计主体、审计对象和审计实施者之间的关系是动态的,审计主体决定了审计对象。由此可知,以政府为主体的经济责任审计对象应该是政府职能部门和下级政府机构的主要领导人,而审判机关、检察机关、国有和国有控股企业的主要负责人不应成为政府经济责任审计的对象或主要对象。

To clear the government-led object of economic responsibility audit would make government achieve better public power entrusted to economic responsibility and clear accountability mechanisms of economic responsibility entrusted. In accordance with the entrusted make responsibility theory, and combining with Chinese government organization frame, we can reason out the economic responsibility audit object should be legal representative （natural）, but not legal person. At the same time, the relationship is dynamic among the audit subject, the audit object and audit enforcer. Audit subject decided the audit object. Therefore, the economic responsibility audit object of the government as the main body should be the main leaders of the government departments and the lower government agencies, not the major persons-in-charge of the judicial, procuratorial organs, state-owned and state holding enterprises.