经济责任审计制度的定位与规范重塑——以十九大报告关于改革审计管理体制精神为基点  

On the Role-repositioning and Function-recreating of the Economic Accountability Audit System

作　　者：胡智强[1] 余冬梅[2] HU Zhiqiang;YU Dongmei(School of Law,Nanjing Audit University,Nanjing 211815,China;Department of Finance,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学法学院,江苏南京211815 [2]南京审计大学财务处,江苏南京211815

出　　处：《审计与经济研究》2018年第1期13-20,共8页Journal of Audit & Economics

基　　金：国家社会科学基金项目(16BFX001);南京审计大学首批政府审计学院中标课题(GASA161005);中国法学会部级课题(CLS(2016)D108)

摘　　要：经济责任审计制度是典型的中国式国家审计制度,它实质上是保证和监督干部履行以经济责任为基础的综合整治责任的一种特殊的干部管理制度。经济责任审计在价值目标、监督对象、审计信息披露、审计程序与方法技术、问责机制等诸多方面与一般的国家审计制度之间具有较大的异质性,在规范属性和内容上介于党内法规和法律规范两者之间。目前经济责任审计制度采取"党政联合立法"模式影响了审计法律规范体系的统一性和国家审计监督的权威性。应当以中国特色社会主义法治体系建设为依托,在国家审计法律制度之内做出正式制度安排,实现制度的整体协调,充分发挥监督效能。Economic accountability audit system,a typical Chinese auditing mechanism,is an economic responsibility based managing system of cadres which aims to ensure their fulfillment of their comprehensive responsibilities.Economic accountability audit system differs substantially from other state audit systems in terms of value goals,subjects supervised,auditing procedures,methods and technologies,auditing accountability and so on,which is similar to that of the CPCs regulation in norm attributes and contents.The mode of“united legislation”,adopted at present,has affected the unity of legal norms of audit laws and the authoritative of state auditing.In view of these problems and issues,we should implement the concrete requirements of socialism construction with Chinese characteristics of central committee,thus achieving the overall coordination of state audit system while bringing the mechanism to its full play.

关 键 词：法治 审计法 经济责任审计 监察 国家审计制度 国家监督体系 中国特色社会主义法治体系建设 新时代中国特色社会主义理论 

分 类 号：F239.44[经济管理—会计学]