民主法治视角下的近代国家审计会议思想  

Modern State Auditing Conference Thought: from the Perspective of Democracy and Rule of Law

作　　者：朱灵通[1] 

机构地区：[1]浙江科技学院经济管理学院,浙江杭州310023

出　　处：《江西财经大学学报》2012年第2期93-99,共7页Journal of Jiangxi University of Finance and Economics

基　　金：教育部人文社会科学研究青年基金项目"民主法治视角下的民国时期政府审计思想及其借鉴"(11YJC630306)

摘　　要：近代国家审计会议思想主要包括:把审计法规和审计机关内部管理制度的变更、主要审计人员的奖惩和调度、重要审计业务的决定等纳入会议议题;在审计会议程序中规定会议开会人数、少数服从多数的原则以及回避条款等;会议决定的结果可以复议及实行会议结果公开。审计会议体现了对审计机关内部监督和外部监督相结合的思想,有助于实现审计实体民主。审计会议程序体现了审计程序民主思想。审计会议对民主法治的成本具有双重影响。The modern state auditing conference thought includes： such items as changes of the auditing laws and regulations and the internal management systems of auditing institutions,the rewards and punishments as well as the scheduling of the major auditors,the decisions of important auditing business,etc.are listed in the agenda;the auditing conference procedures provide the number of participants,the rule of majority,the escape clauses,and so on;the decisions of the meetings can be reconsidered and the results of the meetings should be open.Auditing meetings can reflect the idea of ？？combining both internal supervising of auditing organs and external oversight,which can contribute to the achievement of democracy in auditing entities.The auditing conference procedure reflects the democratic ideas of the auditing procedures.Auditing conferences have a double impact on the cost of democracy and rule of law.

关 键 词：民主法治 近代 国家审计 审计会议 审计思想史 

分 类 号：F239.22[经济管理—会计学]