审计全覆盖视域下的审计法变迁方向及其逻辑  

The Amendment Trend and Its Logic of Audit Law under the Perspective of Full Coverage of Audit

作　　者：钱弘道[1] 谢天予 QIAN Hongdao;XIE Tianyu(Guang Hua School of Law,Zhejiang University,Hangzhou 310000,China)

机构地区：[1]浙江大学光华法学院

出　　处：《审计与经济研究》2019年第3期22-31,共10页Journal of Audit & Economics

基　　金：国家社会科学基金重点项目(13AFX012);教育部哲学社会科学研究重大课题攻关项目(13JZD011)

摘　　要：以如何从修改审计法的角度实现审计监督转型为基点,试图从审计信息公开制度、审计监督问责制度、审计监督成果转化制度三方面的法律制度建设,为多角度突破审计监督效果的固有局限提供制度保障,亦即达成审计全覆盖战略目标的三个着力点。通过这些法律制度跟进举措的贯彻,力求使新格局下的审计监督与国家监察在反腐败领域发挥协同作用。The base point of this paper is how to realize the transformation of audit supervision from the angle of revising the audit law. It tries to provide institutional guarantee to make some breakthroughs at the inherent limitation of audit supervision effect,by putting forward three aspects of the legal system construction of audit information disclosure system,audit accountability system,and achievement transformation system of audit supervision. Those three aspects are also three important points to achieve the strategic target of full coverage audit. By implementing these new legal systems,the audit supervision and national supervision may play a synergistic role in the field of anti-corruption under the new pattern.

关 键 词：审计法修改 审计全覆盖 审计监督 国家审计 政府审计 国家治理 大数据审计 

分 类 号：F239.44[经济管理—会计学]