国家审计体制的宪法思考

本文通过对我国及各国审计体制的对比,指出了我国国家审计制度中的问题产生的根本原因,从宪政层面分析了我国现行审计体制的劣势,阐述了我国进行立法性审计体制改革的必要性,并进一步提出审计制度作为国家的基本政治制度,是宪法制度的组成部分,审计工作具有宪法实践性质,我们应当把审计问题放在国家权力架构的现实选择与发展中,结合中国社会主义民主政治和政治制度的发展要求实现审计体制从行政型向立法型转轨,以期对我国国家审计体制的改革与完善有所裨益。

On Auditing System of China in Terms of Constitution

This paper,comparing the auditing system of China with those of other countries,analyzes the weakness of our auditing system and the basic reason of the problem of the state auditing system from the constitutional government system angle.Furthermore it illustrates the necessity of the legislative reform of the auditing system,and points out that,as a basic political system of a state,the auditing system is a constituent part of the constitution system,and the audit work has the constitutional practicality.Therefore we should place the auditing problem in the reality where the state power constructs,and switch the auditing system from the administration to the legislation.