审计权独立性的宪法规范分析  

Constitutional Norms Analysis of the Independence of Audit Power

作　　者：王世涛[1] Wang Shi-tao

机构地区：[1]大连海事大学法学院

出　　处：《苏州大学学报（法学版）》2023年第2期102-113,共12页Journal of Soochow University：Law Edition

基　　金：司法部2022年度法治建设与法学理论研究部级重点项目“全过程人民民主的理论与实践研究”(项目编号:22SFB2003)的阶段性成果。

摘　　要：作为大部分公共财产的使用者,行政机关理应成为审计监督的主要对象,正是在此意义上,审计权的独立性意味着审计权与行政机关的分离。根据审计主体与审计监督对象的联结关系与分离程度这一标准,行政型审计作为内部审计虽有一定的实效,但独立性最弱。功能主义所谓“功能适配”强调的是审计权配置的正确性和效益性而非合法性和独立性,这种没有独立性的审计,正确性和效益性难以得到保障。我国宪法确立的审计体制存在着逻辑悖论,即宪法规范既确认了审计权的独立性,同时却又预设了审计权的附属性。将审计机构并入监察机关,审计体制实现从行政型到独立型的宪制变革,不但会提升审计权的独立性,也会使审计更具权威性和实效性。Independence is an essential feature of audit power,which depends on the establishment of the Constitution.In the constitutional sense,audit is the post supervision of the national fiscal power and belongs to external audit.As users of most public property,administrative agencies should become the main object of audit supervision.Therefore,the independence of audit power means the separation of audit power and administrative agencies.According to the extent of the connection and separation between the audit subject and the audit supervision object,although administrative audit has certain effectiveness as an internal audit,its independence is the weakest.The so-called“functional adaptation”of Functionalism emphasises the correctness and effectiveness of audit power allocation rather than legitimacy and independence,which is short-sighted utilitarianism.Because there is no independent audit,its correctness and effectiveness cannot be guaranteed.There is a logical paradox in the audit system established by the Constitution of our country,which is that constitutional norms not only confirm the independence of the audit power,but also presuppose the subsidiary attributes of the audit power.Incorporating audit institutions into supervisory agencies and achieving a constitutional transformation from an administrative to an independent audit system will not only enhance the independence of audit power,but also make auditing more authoritative and effective.

关 键 词：审计权 独立性 宪法规范分析 

分 类 号：D921.1[政治法律—宪法学与行政法学]