关于建立中国特色国家审计官制度的设想——基于国家审计体制改革视角  

On Establishing National Audit-officer System with Chinese Characteristics——From the Perspective of National Audit System Reform

作　　者：熊宇昊 XIONG Yu-hao(School of Economics and Management,Wuhan University,Wuhan,Hubei,430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《西华大学学报（哲学社会科学版）》2021年第6期86-96,共11页Journal of Xihua University(Philosophy & Social Sciences)

摘　　要：探索建立中国特色社会主义国家审计官制度,是新时代推进中国国家审计体制法治化、职业化、专业化的重要路径。进行《审计官法》立法,有助于将审计工作人员的管理、使用、培养、教育纳入法治轨道,使之有法可依,更好促使审计人员依法履职,进一步深入推动国家审计管理体制改革。当前,国内关于《审计官法》立法方面的研究还是一片空白。通过科学构建《中华人民共和国审计官法》的核心要件和制度框架,明确了立法目的和指导思想、人员选任、法定职责、职业权利、职业义务、级别设置与晋升安排、培训制度、监督制度、考核制度、学科支持制度等的主要内容,率先进行了制度设计和立法探索,以期给未来的立法和改革提供有益参考和文本借鉴。Exploring and establishing a socialism national audit-officer system with Chinese characteristics is an important path to promote legalization,professionalism and specialization of China’s national audit system in the new era.Legislation of"Audit-Officer Law"will help bring management,working,training,and education of audit officers into the track of rule of law,so that there are laws to abide by.And it will further encourage audit officers to perform their duties in accordance with law,thereby promoting the reform of national audit management system.By scientifically constructing the core elements and institutional framework of the law of the People’s Republic of China on National Audit-Officers,legislative purpose and guiding ideology,personnel selection and appointment,legal responsibilities,professional rights and obligations,level setting and promotion arrangement,training system,supervision system,examination system,discipline support system and other main contents can be clarified.At the same time,system design and legislative exploration can be carried out in order to provide useful reference and textual reference for future legislation and reform.

关 键 词：国家审计 审计官 审计官法 审计体制改革 立法建议 

分 类 号：F239[经济管理—会计学]