论宪法在我国审计制度建立完善中的作用  

On the Role of Constitution of the People s’ Republic of China in the Establishment and Improvement of China s’ Audit System

作　　者：韩大元[1] 李样举 Han Dayuan;Li Yangju

机构地区：[1]中国人民大学法学院,100086 [2]中国民航管理干部学院,100102

出　　处：《审计研究》2022年第6期8-14,共7页Auditing Research

基　　金：国家社科基金重大项目(项目批准号:17ZDA125)的资助

摘　　要：将审计制度写入“八二宪法”是对中国共产党领导下的审计监督工作经验的总结,彰显了审计制度的宪法地位和独特的宪法意义。确立审计制度的宪法地位是“八二宪法”在国家机构体系上的重大创新,凝聚着修宪者的深思熟虑与政治智慧。自“八二宪法”实施40年来,审计制度在维护国家财政经济秩序,提高财政资金使用效益,促进廉政建设,保障国民经济和社会健康发展等方面发挥了重要作用。党的二十大报告提出,加强宪法实施和监督;健全党统一领导、全面覆盖、权威高效的监督体系。审计监督作为宪法确立的一项制度,是党和国家监督体系的重要组成部分,而完善审计立法是宪法实施的重要形式,在依宪治国、依宪执政的推动下,要不断强化审计监督权的宪法功能,进一步健全完善审计法的实施机制。The fact that auditing system was written into the 1982 Constitution of the People’s Republic of China is a summary of the experience of auditing oversight of the Communist Party of China(CPC),highlighting the constitutional power of auditing oversight and the unique constitutional significance of the auditing system.The establishment of auditing system is a major innovation in the 1982 Constitution in terms of the system of state institutions,demonstrating the thoughtfulness and political wisdom of the amenders of Constitution(1978).Over the 40 years since the 1982 Constitution was enforced,the auditing system has played an important role in maintaining the financial and economic order of the country,improving the use efficiency of fiscal funds,promoting integrity and safeguarding the healthy development of the national economy and society.The report to the 20th CPC National Congress put forward that we will better implement Constitution and conduct constitutional oversight,and that we will improve the total-coverage,authoritative,and highly effective oversight system under the Party’s unified leadership.As a constitutional system,auditing oversight is an important part of the Party’s and the state’s oversight system.Improving the audit legislation is an important form of the implementation of constitution.Under the impetus of governing the country in accordance with the Constitution,the constitutional function of power of auditing oversight should be continuously strengthened and the enforcement mechanism of the Audit Law should be further improved.

关 键 词：宪法 审计机关 审计监督权 审计法治 

分 类 号：D921[政治法律—宪法学与行政法学] F239.22[政治法律—法学]