政府投资项目审计监督的法律问题研究——基于地方立法文本的规范分析

On the Legal Issues of Auditing Supervision of Government Investment Projects——Based on an empirical analysis of local legislative texts

政府投资项目审计监督的法治完善具有挑战性,需要总结近十年来各地出台的地方性法规的规范经验,进一步阐释关涉审计监督成败的法律问题。虽然各地规定了行政型审计监督模式,但是构建从属于权力机关的立法型审计监督模式应成为发展方向。不管政府投资的比例为多少,只要是涉及政府财政资金的项目都应接受审计监督,而且审计监督的对象也应扩展至与财政投资有关的所有主体。其审计监督程序应正确处理既有效率模式与权利模式的关系,并基于不同政府投资项目的特点实行相应权重的程序规制。同时,需要建立健全多元归责原则和多元责任体系,并从多个方面构建政府投资项目的审计行政问责机制。

It is challenging to perfect the rule of law of auditing supervision of government investment projects, while the lessons of local regulations concerned promulgated in recent 10 years should be learned and legal issues concerned should be further clarified. Although the mode of administrative audit supervision is stipulated in all localities, it is necessary to construct a legislative audit supervision mode which is subordinate to the legislature. As long as projects involves government finance funds, regardless of the proportion of government investment, should be subject to audit supervision, and the object of audit supervision should also be extended to all subjects related to financial investments. The audit procedure should correctly handle the relationships between the efficiency-model and the rights-model, and implement the corresponding weight of the procedure regulation based on the characteristics of different government investment projects. And it is necessary to establish and perfect the principles of multiple liabilities and the multiple responsibilities system, and build the audit administrative accountability mechanisms of government investment projects from various aspects.