《审计法》涉及的若干基础性问题的再思考——基于十九大报告的视角

Rethinking of Some Fundamental Issues Involved in the Audit Law:Based on the Perspective of the 19th National Congress of CPC

审计法条背后体现的是审计理论逻辑,《审计法》的不完善,很大的原因是相关的法条没有从审计理论上分析清楚,因此以公共委托代理关系、公共经管责任、审计主题为基础,对我国政府审计制度的六个基础性问题进行学理分析,并据此提出完善《审计法》的建议。这六个问题是:为什么审计,审计谁,审计什么,谁来审计,如何审计以及审计成果如何应用。

Articles of audit law are a reflection of the logic of audit theory. The imperfection of audit law is substantially owing to unclear or cognitive bias from the audit theory analysis. Taking public principal-agent relations, public management respon-sibilities and auditing subject as the red thread, this paper analyzes theoretically the six fundamental institutional issues of gov-ernment auditing in China, and put forward some proposals to perfect the Audit Law. The six fundamental issues include： why is needed to audit, who is to be audited, what should be audited, who is responsible for auditing, how to audit, how to apply audit results.