美国政治极化环境对其联邦审计制度的影响探析——近期美国审计机构负面影响事件的政治学分析  

A Research on the Influence of American Political Polarization Environment on Its Federal Audit System:A Political Analysis of the Recent Negative Events of American Audit Institutes

作　　者：刘誉泽 LIU Yuze(School of Political Science and Public Administration,China University of Political Science and Law,Beijing 100086,China;Audit Research Institute,National Audit Office of the People s Republic of China,Beijing 100086,China)

机构地区：[1]中国政法大学政治与公共管理学院,北京100086 [2]审计署审计科研所,北京100086

出　　处：《南京审计大学学报》2021年第2期23-31,共9页Journal of Nanjing Audit University

基　　金：教育部2019年哲学社会科学研究重大课题攻关项目(14BGL074)。

摘　　要：近期美国审计署和监察长办公室连续发生多起负面影响事件,这是美国政治分裂态势在审计领域的反映。美国联邦审计制度的形成动因在于分权制衡机制中行政权扩张带来的制衡不足,其制度权威性主要源于政治体制的内在需要、客观中立的第三方立场、专业水平以及相应的制度保障,而随着分权制衡体制被党派对立裹挟,审计制度被频繁政治化理解、工具化使用,已经深刻动摇了这一权威性和公信力基础,并且不会随着温和派领导人物的更迭而轻易缓解。Recently,there have been many negative events in the Government Accountability Office(GAO)and the Office of the Inspector General(OIG),which is a reflection of the situation of political division in the audit field.The reason for the formation of the US Federal audit system lies in the lack of checks and balances brought about by the expansion of the executive power in the mechanism of separation of powers and checks and balances.Its institutional authority mainly stems from the internal needs of the political system,the objective and neutral position of the third party,the professional level and the corresponding institutional guarantee.With the separation of powers and checks and balances system being coerced by partisanship,the audit system has been frequently politicized and used as a tool,which has deeply shaken the authority and credibility foundation,and will not ease easily with the change of moderates.

关 键 词：美国审计署 美国联邦审计制度 政治极化 审计权威性 行政权扩张 党派对立 

分 类 号：F239[经济管理—会计学]