依法审计定性、规则悖反与救助机制——兼论新常态下的依法审计定性

Qualitative Auditing by Law,Regulation Antinomy,and Salvage Mechanism:A Concurrent Discussion on Auditing by Law under New Normal Period

依法定性是依法审计的重要内容,简单地应用法条进行审计定性可能出现规则悖反,为此提出依法审计定性可能出现的规则悖反情形及其救助机制的理论框架。依法审计定性的最直接路径就是严格地按法条对嫌疑行为予以定性,这可能出现两类规则悖反的情形:一是合法但不合理,二是合理但不合法。两类事项的不当定性都不利于审计目标的达成。为此,依法审计定性必须判断规则悖反是否出现,并对出现的规则悖反实施救助,救助机制包括目的性扩张和目的性限缩。新常态下有新的治国理政方略,国家审计要更好地服务国家治理,更需要在依法审计定性中判断并救助规则悖反。

Determining the nature of suspicious audit matters by law is an important part of auditing by law,and the simple application of the clause of law to determine the nature of suspicious audit matters may bring regulation antinomy. This paper puts forward a theory framework which explains the possible regulation antinomy and salvage mechanism for auditing by law.The most direct path for determining the nature of suspicious audit matters by law is to apply the clause of law strictly,and this model may bring out two kinds of regulation antinomy,one is legal but not reasonable,the second is reasonable but illegal,these two categories of inappropriate qualitative analysis are not conducive to the audit objectives. Therefore,auditor must determine whether regulation antinomy exists,and succour the existent regulation antinomy,the salvage mechanism includes purpose expansion and purpose shrinkage. Under new normal period,there is a new strategy of governing the country,and the national audit should serve the national governance better and judge the regulation antinomy and respond to them in accordance with law.