摘要
审计问责是"后审计风暴"时期的一种制度期待。现行审计制度无法彻底解决审计问责所面临的种种问题,而问责立法将可能很好地清除审计问责的主要障碍。问责立法是可行的;问责法律作为一个体系,涉及到问责主体、问责客体、问责权力、问责管辖、问责程序和问责信息披露等一系列事项。问责法律的有效实施还必须依靠行政规章的完善和道义约束的强化,三者联动,效果更佳。
Audit accountability is a system expectation. The current auditing system cannot resolve all kinds of problems with which audit accountability is confronted, whereas accountability legislation is able to remove the main barriers to audit accountability in a best way. Accountability legislation is viable. As a system, the law on accountability is involved with a series of events such as the subject, object, power, competency, procedures, information disclosure, etc. concerning the accountability. The effective implementation of the law on accountability must rely on the perfection of administrative regulations and rules and the strengthening of moral restraints. The interconnection of the three factors will achieve better results.
出处
《西安交通大学学报（社会科学版）》
CSSCI
北大核心
2009年第5期65-71,共7页
Journal of Xi'an Jiaotong University：Social Sciences
基金
国家社会科学基金项目(07XJY005)
关键词
审计问责
问责立法
道德约束
audit accountability
laws on accountability
moral restraint
