国家监察体制改革背景下完善国家审计制度的思考

On Improving the National Audit System under the Background of the Reform of the National Supervisory System

国家监察体制改革是一项重大的政治改革,其动因在于构造独立于立法权、行政权和司法权之外的监察权这一专门的监督权,从而强化对国家权力特别是行政权的有效监督。国家监察体制改革是从推进国家治理现代化的高度对国家宏观权力架构的一次体制性重塑,对国家审计制度具有重要影响。监察委员会成立后,国家审计机关设置在政府序列的体制性矛盾日益凸显,审计与监察的权能边界需要进一步厘清。完善国家审计制度,可以考虑进一步深化国家审计管理体制改革,构建党领导下集中统一的审计监督体系,同时根据新体制下审计监督和监察监督的权能边界,优化配置审计权限。

The reform of the national supervisory system is a fundamental political reform, which is aimed at creating supervisory power separated from legislative power, executive power and judicial power, to strengthen the effective supervision of state power, especially administrative power. The reform of the national supervisory system is an institutional reshaping of the state＇s macro power structure from the height of advancing the modernization of national governance, which has important influence on national audit system. The institutional contradiction of the national audit system is becoming increasingly prominent after the supervision commission is established. At the same time, the boundary of audit power and supervision power need further clarification. To further improve the national audit system, building a unified national audit system under the leadership of CPC should be taken into consideration. At the same time, the allocation of audit jurisdictions should be optimized.