国家审计法律责任规范的构造与优化

发布时间：2018-09-08 06:09

【摘要】：对我国国家审计法律责任的规范文本进行实证分析,发现国家层面的立法较少、地方立法数量相对较多,呈现出"金字塔形"的特征。国家审计法律责任的基本体系虽已建立,但下位法和上位法的条文重复现象较突出;在责任主体制度上设计单一,更为注重被审计单位及人员;在责任类型结构上过于依赖行政法律责任,刑事法律责任和民事法律责任表现出明显的附属性;责任追究机制和责任承担方式也尚有不足。管理型立法思路导致的制度缺陷可能会影响审计法的实施效果,因此国家审计法律责任制度仍需要完善,不仅要在地方立法上体现和突出地方性,而且要建立起与行政法律责任、刑事法律责任和民事法律责任合理衔接并互补的责任制度体系,提高审计立法质量。
[Abstract]:Based on the empirical analysis of the normative text of the legal responsibility of national audit in China, it is found that the legislation at the national level is less and the number of local legislation is relatively large, showing the characteristics of "pyramid". Although the basic system of national audit legal responsibility has been established, the provisions of the lower law and the upper law are duplicated, the responsibility subject system is single, and the units and personnel under audit are paid more attention to; Too much reliance on administrative legal liability in the structure of liability type, criminal legal liability and civil legal liability show obvious additional attributes, and the mechanism of accountability and the way of responsibility assumption are also inadequate. The system defect caused by the thought of management-based legislation may affect the effect of audit law, so the system of legal responsibility of national audit still needs to be perfected, not only to embody and highlight the local legislation in local legislation, but also to improve the system. Moreover, it is necessary to set up a system of responsibility and complementarity with administrative legal liability, criminal legal liability and civil legal liability, so as to improve the quality of audit legislation.
【作者单位】：湖南大学法学院;湖南大学;湖南省审计科研培训所;
【基金】：湖南经济与社会发展法律研究中心项目法治湖南建设与区域公共治理协同创新中心子平台项目湖南省软科学项目“法学中的数理计量方法及其应用研究”(项目批准号:2008ZK3132)中期研究成果
【分类号】：D922.27

【相似文献】