摘要
现代社会中的国家审计制度的功能已经超出了单纯"查账"、"鉴证"等技术工具的角色,实质是通过专业性权力监督机制实现公民知情权、监督权与政府公权力良性运行之间的有效互动,其宏观政治意义已经不再局限于"廉政建设"的语境,而具有更为广阔的内涵。我国审计法应当反映我国审计制度理论与实践的变迁,充分表达审计制度的价值功能和社会作用。应当站在宪政的高度审视审计制度内涵的新变化,科学地设置审计法的目的条款,表达审计法的立法宗旨,以保障审计法体系的和谐,推动我国法治进步。
In modern society, the function of national audit system has exceeded the pure technical instrumental role of audit and verification, which in essence aims to pushing forward the effective interaction between citizens＇right of knowledge, supervision power and the benign operation of public power and whose macro political significance is no longer confined to the context of construction of a clean government and has a broader connotation. China＇ s Audit Law shall reflect the changes of the theories and practices of audit system and represent the value function and social effect of it, and it should stand at the height of constitutionalism to review the new changes of the institutional connotation audit system, establish the object clause of Audit Law clauses scientifically, express the legislative purpose of it so as to ensure the harmonization of the audit law system and promote the progress of China＇ s rule of law.
出处
《法律科学（西北政法大学学报）》
CSSCI
北大核心
2010年第4期133-141,共9页
Science of Law：Journal of Northwest University of Political Science and Law
基金
安徽省哲学社会科学规划课题<法治视野中的国家审计权研究>(AHSKF07-08D10)
南京审计学院校级重点课题<审计法的基本理论研究>的研究成果
关键词
立法
审计法
宗旨
legislation
Audit Law
purpose
