依法审计定性、规则悖反与救助机制——兼论新常态下的依法审计定性

发布时间：2018-01-14 02:01

本文关键词：依法审计定性、规则悖反与救助机制——兼论新常态下的依法审计定性　出处：《南京审计大学学报》2017年05期 　论文类型：期刊论文

【摘要】：依法定性是依法审计的重要内容,简单地应用法条进行审计定性可能出现规则悖反,为此提出依法审计定性可能出现的规则悖反情形及其救助机制的理论框架。依法审计定性的最直接路径就是严格地按法条对嫌疑行为予以定性,这可能出现两类规则悖反的情形:一是合法但不合理,二是合理但不合法。两类事项的不当定性都不利于审计目标的达成。为此,依法审计定性必须判断规则悖反是否出现,并对出现的规则悖反实施救助,救助机制包括目的性扩张和目的性限缩。新常态下有新的治国理政方略,国家审计要更好地服务国家治理,更需要在依法审计定性中判断并救助规则悖反。
[Abstract]:Legal characterization is an important content of audit according to law. Simply applying the law to audit characterization may be contrary to the rules. For this reason, this paper puts forward the theoretical framework of the rule that may appear in the legal audit and qualitative characterization and its relief mechanism. The most direct way of the legal audit and characterization is strictly according to the law to characterize the suspected behavior. This may appear two kinds of rules contrary to the situation: one is legal but unreasonable, the other is reasonable but illegal. The improper characterization of both types of matters is not conducive to the achievement of audit objectives. The qualitative audit according to law must judge whether the rule is contrary to the appearance or not and implement the rescue against the appearing rule. The relief mechanism includes the expansion of purpose and the contraction of the purpose. There is a new strategy of governing the country and administration under the new normal condition. In order to better serve the governance of the country, the state audit needs to judge and rescue the violation of the rules in the qualitative analysis of the audit according to law.
【作者单位】：南京审计大学审计科学研究院;
【基金】：全国会计科研课题重点项目(2015KJA019) 江苏高校优势学科建设二期项目
【分类号】：D922.27;F239.44
【正文快照】： 一、引言政府审计是一个系统,这个系统有目标,还有实现这个目标的过程。根据最高审计机关国际组织的《利马宣言》,政府审计过程就是揭露背离公认标准、违反原则和法令制度及违背公共资源管理的效率、效果和经济原则的现象,政府审计目标就是提高公认标准、原则及法令制度的遵守

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