试论财政审计工作报告制度的法制建设

On financial audit work report institution in China

目前我国的财政审计报告制度实践中存在着报告主体不规范、报告内容多漏洞、报告欠缺约束力等问题。在法治中国建设进程中,依据人民主权理论和现行宪法的规定,财政审计工作报告应作为人民代表大会的一项制度,每年向全国人大常委会报告审计工作的法定主体应是国务院而非国家审计署,报告的内容应涵括国家所有的财政收支与财务收支活动以及经济责任,报告决议制度对约束政府行使经济权力非常重要。

Problems such as the financial audit report is not standardized, it has some leakages and it lacks legistimatic effect can be found in the practice of financial audit work in China. Based on the theory of popular sovereignty and the provisions of the constitution law, the legal main body of the annual work should be reported to the standing committee of the National People’s Congress is the state council, not the National Audit Office. The content of the report should include the state fiscal revenues and expenditures, fconomic responsibility. The resolution system of report is very important for constraining government to exercise economic power.