国家审计全覆盖视域中的我国审计法律制度之完善

Perfection of China's Audit Legal System in Sight of Comprehensive Coverage of National Audit

国家审计全覆盖是指国家审计机关依法独立对公共资金、国有资产、国有资源的管理和公权力使用以及领导干部履行经济责任情况等进行的审计监督。党的十八届四中全会之后,我国国家审计开始向全覆盖方向迈进,但既有的审计法律制度还停留在传统的"财政+财务"审计模式内,为此必须完善我国的审计法律制度,以保证国家审计机关能够充分有效地行使国家审计监督权。

Comprehensive coverage of state audit, which is carried out by national audit authorities independently and in accordance with law, refers to a kind of auditing supervisory activities about public fund, state-owned assets, state-owned resources management, use of public power, and economic responsibility conducted by leading cadre. After the fourth plenary session of the 18th Communist Party of China Central Committee, China＇s state audit has been moving forward to the direction of complete coverage, yet the current auditing legal system remains in the traditional audit pattern of ＂Fiscal and Financial＂. It is necessary to perfect the national auditing legal system in order to make sure national audit authorities could fully and effec- tively exercise the power of national audit supervision.