审计法律责任与公益诉讼  

Legal Responsibility for Audit and Public Interest Litigation

作　　者：颜运秋[1] 黑白[2] 

机构地区：[1]中南大学法学院,湖南长沙410083 [2]湘潭大学法学院,湖南湘潭411105

出　　处：《审计与经济研究》2007年第3期17-22,共6页Journal of Audit & Economics

基　　金：国家社会科学基金项目(05BFX0045)

摘　　要：审计活动作为监督、评价、鉴证公共资财使用效能的经济活动具有明显的公益性,审计违法事件往往牵涉到多方主体的利益和多数人甚至是全体公民的利益。通过传统诉讼途径追究审计法律责任往往成本过高、效率低下。审计活动的公益性决定了可以将公益诉讼制度引入审计法律责任的追究。与传统诉讼相比,通过公益诉讼途径追究审计法律责任具有更经济、原告范围更广、“事前预防”功能更强和社会影响更广等优点。Audit, as an economic activity of supervising, appraising, discerning the effective utilization of public assets, has the attribute of public interest. The illegal events of audit often hurt the interests of multiple subjects and interests of majority and even all citizens. It is too expensive and low efficient to punish the legal responsibility of audit through the traditional lawsuit. The attribute of public interest of audit determines the use of the public interest litigation to punish the legal responsibility of audit. Compared with the traditional lawsuit, the public interest litigation has many advantages such as lower cost, wider range of plaintiffs, the stronger anticipated prevented, and more positive social influence

关 键 词：审计 审计法律责任 公益性 公益诉讼 

分 类 号：F239.0[经济管理—会计学]