政府审计“屡审屡犯”根源及对策探讨

Exploring the Causes and Countermeasures on Government Audit“Repeated Auditing and Repeated offending”

改善行政管理,发展民主政治,维护廉洁,惩治腐败是建设服务型政府的题中之义,审计监督作为行政监督中的一项重要监督制度,对监督财务行政,维护财经秩序,推动依法行政,有着重大意义。政府审计"屡审屡犯"现象已是不公的事实,这严重影响了国家财经纪律的规范性和严肃性,较大制约了审计监督功能的发挥。文章从审计对象、审计部门、审计机制多角度探讨,基于行政理念、"利益共谋"、财、事权等研究视角探讨"屡审屡犯"之根源,并提出应对之策。

Improving administration,inhancing democratic politics and punishing corruption are the title of a serviceoriented government. Government audit as an important tool of administrative supervision has great significance in financial administration and economic order. " The phenomenon of"Repeated auditing and Repeated offendin"is a real fact,which has seriously affected the country’s normal financial discipline and limited the function of government.This article deeply analysises the causes of "Repeated auditing and Repeated offending "with defferent perspectives,such as the concept of administration, the interests of conspiracy, economic and thing rights and so on,at the same time proposes the solutions to resolve the problem.