摘要
本文对立法型审计体制改革有关的几个问题进行了探讨,认为提高审计独立性和强化人大预算监督是改革的出发点,“双轨制”体制是比较合理的改革模式,因改革而修宪也是有可能的。改革有利于推进我国法治建设进程,有利于构建权力制约与监督机制,有利于加强人大监督以及提高审计工作效率和效果。
This paper first discusses the reforms on a legislature-led audit system to improve the audit independence and the legislature＇s budget supervision. Then focuses on the reform of current government auditing system： the reform of ＂Dual-Track System＂ and the constitutional amendment. Next promotes the progress of ＂rule by law＂ and the system of check and supervision. And most importantly, stresses the legislature＇s supervision and the audit efficiency.
出处
《审计与经济研究》
北大核心
2006年第2期12-16,共5页
Journal of Audit & Economics
关键词
审计体制
预算审计
人大制度
audit system
budget auditing
the NPC system
