国家审计的定位与中国政治民主建设--从对权力的制约和监督谈起

"对权力的制约和监督"历来是国家民主政治制度包括审计制度建设中颇受关注的问题,其中"如何实现对权力的制约和监督"更是关键所在.文章从历史和理论两方面分析了国家审计与政治民主的内在关系,强调了国家审计对推动政治民主的积极作用;同时,结合发达国家国家审计的发展经验,提出强化我国国家审计机关的制约能力应着眼于法律赋予权力的细化及其随环境变化的不断完善,审计涉及国家和大众利益程度的深化、透明度的改善,以及制约与合作的有机结合.

Constructing Chinese Democracy and the Effect of State Audit:On Restricting and Supervising the Power

The problem "restricting and supervising the abusing of government power" is always important in constructing a democratic system, including auditing system. The key factor is the realization of "restricting and supervising the abusing of government power". There exist some different opinions and practices. This paper investigates the relationship between the state audit and the democracy in the theoretical and historical perspectives, emphasizing that the state audit has an active effect on promoting political democratization. Referring to the experience of state audit in developed coun- try, this paper also maintains that, to reinforce the restricting power of Chinese auditing ministry, one should stress the power endowed with legal and continuous improvement of environment. Auditing is concerned with the deepening interests of the state and the people, the improvement of transparency, and organic integration of restriction and cooperation.