新一轮审计法修订完善问题探析  

Improving Issues in New-Round Revision of Audit Law

作　　者：刘爱龙[1] 

机构地区：[1]南京审计大学法学院

出　　处：《江海学刊》2017年第3期142-149,共8页Jianghai Academic Journal

基　　金：国家社科基金项目"国家审计全覆盖法律应对问题研究"(项目号:16BFX001)的阶段性成果;江苏高校优势学科建设工程二期项目"现代审计科学"(项目号:PAPD);南京审计大学政府审计研究基金项目"审计法基础理论研究"(项目号:GASA161004)资助

摘　　要：新一轮审计法的修订完善既是审计监督自身法治化发展的内在规律使然,也是在当前审计体制深刻变革的历史背景下,强化审计监督独立性、实现审计全覆盖的党和国家政策法治化要求使然。现行审计法存在立法技术粗陋、法律条文不完善、审计监督领域过窄、审计体制设计不合理、绩效审计与政策审计缺失等立法缺陷。新一轮审计法的修订完善应按照相关文件的精神和要求解决现行审计法存在的突出问题,通过审计体制和机制的法律重构与完善来实现审计领域的全覆盖并增强审计独立性,从而堵塞审计监督漏洞,进一步确立审计监督权威。The improvement of the new-round revision of the audit law is not only the inner laws of the development of the audit supervision under the rule of law,but also the requirements of rule of law to strengthen the audit supervision and audit independence,and to realize a complete coverage of the audit under the legalization of the Party and state policy. Meanwhile the current audit law exists the following defects: rough legislation technology,imperfect legal rules,narrow fields of audit supervision,unreasonable audit system design,lack of performance audit and audit policy,and so on. It is very critical to reconstruct and perfect the legal system and mechanism of audit in order to achieve complete coverage in the field of audit,strengthen the audit independence,plug up loopholes in audit supervision,and establish further audit supervision authority.

关 键 词：审计全覆盖 审计独立性 审计法修订 审计法治 

分 类 号：D922.27[政治法律—经济法学]