审计整改视角下审计建议法律制度的完善——兼论新修订的《中华人民共和国审计法》第五十二条  

Improve the Legal System of Audit Recommendations from the Perspective of Audit Rectification——Also on Article 52 of the New Audit Law of the People’s Republic of China

作　　者：沈玲 Shen Ling(School of Law,Nanjing Audit University)

机构地区：[1]南京审计大学

出　　处：《中国审计评论》2021年第2期128-137,共10页China Auditing Review

基　　金：南京审计大学国家审计研究院课题“国家审计全覆盖视角下我国《审计法》修改完善问题研究”(20XSJB02);教育部哲学社会科学重大攻关项目“更好发挥审计在党和国家监督体系中的重要作用研究”(19JZD027);国家社科基金重大项目(21&ZD027)

摘　　要：审计监督发挥“治已病”和“防未病”的作用最终依靠审计整改的落实。审计整改包括根据审计决定及审计建议进行纠正和改进。审计机关提出审计建议并由被审计单位采纳整改是国家审计参与国家治理的更进层面。但是,有关审计建议的提出及采纳审计建议进行整改在法律和实践层面还存在一些问题。新修订的《中华人民共和国审计法》第五十二条对审计整改问题作出了专门规定,但不够完善。可从赋予审计建议法律强制力、提出对审计建议的具体要求、明确依法追责的对象和法律依据、补充有关审计建议的救济途径四个方面进一步健全审计建议法律制度,以发挥审计建议作用推动审计整改,促进国家审计深度参与国家治理。The function of audit supervision about"curing diseases"and"preventing diseases"finally depends on the implementation of audit rectification.Audit rectification includes correction and improvement according to audit decision and audit suggestion.Audit institutions put forward audit suggestions and auditees adopt them for rectification,whic;h is a further level for government audit to participate in national governance.However,there are still some problems in legal and practical aspects of putting forward and adopting audit suggestion for rectification.Article52 of the New Audit Law of the People’s Republic of China makes special provisions on audit rectification,but it is still imperfect.We can further improve the legal system of audit suggestion from four aspects:giving legal force to audit suggestion,putting forward specific requirements for audit suggestion,clarifying object and legal basis of accountability,and supplying the remedy approach of audit suggestion,so as to promote audit rectification,and promote government audit to participate in national governance deeply.

关 键 词：审计整改 审计建议 新审计法 审计法实施条例 

分 类 号：F239.22[经济管理—会计学] D922.27[经济管理—国民经济]