新一轮审计法修订完善问题探析

发布时间：2018-07-09 20:35

本文选题：审计全覆盖 + 审计独立性　；参考：《江海学刊》2017年03期

【摘要】：新一轮审计法的修订完善既是审计监督自身法治化发展的内在规律使然,也是在当前审计体制深刻变革的历史背景下,强化审计监督独立性、实现审计全覆盖的党和国家政策法治化要求使然。现行审计法存在立法技术粗陋、法律条文不完善、审计监督领域过窄、审计体制设计不合理、绩效审计与政策审计缺失等立法缺陷。新一轮审计法的修订完善应按照相关文件的精神和要求解决现行审计法存在的突出问题,通过审计体制和机制的法律重构与完善来实现审计领域的全覆盖并增强审计独立性,从而堵塞审计监督漏洞,进一步确立审计监督权威。
[Abstract]:The revision and perfection of the new audit law is not only the internal rule of law of the development of audit supervision itself, but also the strengthening of the independence of audit supervision under the historical background of the profound reform of the current audit system. To achieve the audit coverage of the party and state policy rule of law requirements. The current audit law has some legislative defects, such as crude legislative technique, imperfect legal provisions, too narrow audit supervision field, unreasonable design of audit system, lack of performance audit and policy audit, etc. The revision and perfection of the new audit law should solve the outstanding problems existing in the current audit law in accordance with the spirit and requirements of the relevant documents, and realize the full coverage of the audit field and enhance the audit independence through the legal reconstruction and perfection of the audit system and mechanism. Thus plug audit supervision loopholes, further establish the authority of audit supervision.
【作者单位】：南京审计大学法学院;
【基金】：国家社科基金项目“国家审计全覆盖法律应对问题研究”(项目号:16BFX001)的阶段性成果江苏高校优势学科建设工程二期项目“现代审计科学”(项目号:PAPD) 南京审计大学政府审计研究基金项目“审计法基础理论研究”(项目号:GASA161004)资助
【分类号】：D922.27

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