审监合一:我国国家审计模式的优选之路

Audit and Supervision Unity: The Optimizing Road of China's National Audit Mode

当前我国审计面临独立性不强、权威性不够、审计效果不佳等困境,其根本原因在于国家审计模式的内在缺陷,基于立法型模式下的"审监合一"模式为解决困境提供了全新的理论视角。"审监合一"模式的核心是成立国家审计监察院,在全国人大及其常委会的领导下独立行使审计权和监察权。采用该模式的主要原因是审计权和监察权的同质性与互补性,主要优势是增强审计权、监察权的独立性及合力作用,变"内部监督"为"外部监督"。为构建"审监合一"模式,需要进行政治体制、法律和机构等方面准备,并对审计监察权和其他国家权力进行适当界分。

Current the audit of our country faces some difficulties such as the lack of independence,authority is not e-nough,poor audit results etc.,the fundamental reason lies in the inherent weaknesses of China's national audit mode, 'theAudit and Supervision Unity'national audit mode based on the legislation mode provides a new theoretical perspective tosolve the dilemma. The core of'the Audit and Supervision Unity'national audit mode is the establishment of the Institu-tion of National Audit and Supervision,which independently exercise the power of national audit and oversight under theleadership of the National People's Congress of the People's Republic of China and its Standing Committee. The main rea-son for adopting this model is the homogeneity and complementary of the power of national audit and oversight,the main ad-vantage is to enhance the independence and composite force of the audit and oversight power,transformation from'internaloversight'to'external oversight'. To build the model,the preparation should be done in the political system,legal andinstitutional aspects,as well as how to opportunely divide the audit and supervision power with other state power.