宪法视域下的审计监督——基于审计工作报告、审计查出问题整改情况报告的考察

Audit Supervision from the Perspective of the Constitution—Review Based on Audit Word Reports and Reports on Rectifi cation of Issues Identifi ed During Audits

加强审计监督,配合人大预算监督,是党和国家监督体系的重要组成部分,是推进国家治理体系和治理能力现代化的应有之义。本文以审计署向全国人大常委会报告的审计工作报告和审计查出问题整改情况报告为样本,观察审计机关与人大、国务院的制度角色和权力互动发现,审计署辅助人大依法开展预算审查监督,扮演着国家预算执行问题的阐释者、分析者、建议者角色;国务院通过“省钱”“建制”“查人”回应审计问题,同时剖析整改不力的制约因素,明确改进方向。审计监督助力国家政策有效落实,推动政府财政管理的配套制度建设,有利于人大发挥监督作用,但审计监督局限于“发现问题”和“揭示问题”,制约和督促乏力。为此,人大仍须发挥自身的制度优势,强化其在审计监督方面的询问和质询监督作用。

Strengthening audit supervision and cooperating with the budget supervision of the National People’s Congress is an important part of the supervision system of the party and the state,and is the proper meaning of improving the modernization of China’s system and capacity for governance.Based on CNAO’s reports of the State Council on the auditing of the implementation of the central budget and other fi scal revenues and expenditures and reports of the State Council on the rectification of problems found in the audit of the implementation of the central budget and other financial revenues and expenditures by observing the institutional roles and powers interaction between CNAO and the State Council,it is found that,CNAO assists the NPC and its Standing Committee in reviewing and supervising budgets and fi nal accounts in accordance with the law,plays the role of interpreter,analyst and advisor of the implementation of the national budget.The State Council responds to the problems which are found by CNAO through saving money,making rules and handling relevant persons.Also,the State Council analyzes the constraints of ineffective rectification and clearly defines the direction for improvement.Audit supervision helps the effective implementation of national policies,promotes the construction of supporting systems for government fi nancial management,and facilitates the National People’s Congress play its supervisory role.However,audit supervision is limited to“discovering problems”and“revealing problems”,and constraints and supervision are weak.For this reason,the National People’s Congress still needs to give play to its own system advantages and strengthen its role in inquiring and questioning in audit supervision.