从审计法修订看审计法律价值体系的构建

The Construction of Audit Legal Value System from the Revision of Audit Law

2021年我国审计法的修订促进了审计法律体系的完善,提升了审计法律的价值内涵,进一步推动了国家审计行业的现代化发展。通过对审计法修订的渊源及主要内容变化的梳理,可以从直接目的、根本目的与社会目的三个角度对审计法律价值体系的本质进行解读,直接目的在于监督公共资源和国家财政资金,根本目的在于制约权力,社会目的在于推动社会经济的高质量发展。结合上述目的与我国审计行业发展的具体国情,在审计法律价值体系的构建中,应当强调审计工作开展的独立性、审计资源运用的充分性、审计技术的先进性以及加强审计主体的综合素质培养,为实现全过程审计监督、形成审计监督合力、推动审计现代化建设、顺应新时代审计理念提供有效指引。

The revision of China’s audit law in 2021 promoted the improvement of the audit legal system, enhanced the value connotation of audit law, and further promoted the modernization of the national audit industry. By sorting out the origin and main content changes of the revised audit law, we can interpret the essence of the audit legal value system from three perspectives: direct purpose, fundamental purpose and social purpose. The direct purpose is to supervise public resources and national financial funds, the fundamental purpose is to restrain power, and the social purpose is to promote the high-quality social and economic development. Combining these purposes with the specific national conditions of China’s audit industry development, the construction of audit legal value system should emphasize the independence of audit work, the adequacy of audit resources, the advanced audit technology and the strengthening of the comprehensive quality training of audit subjects, so as to provide effective guidelines for the realization of the whole process of audit supervision, the formation of audit supervision synergy, the promotion of audit modernization and the compliance with the audit concept in the new era.