我国政府投资项目审计的行政法学思考

发布时间：2018-05-02 11:18

本文选题：政府投资项目 + 审计　；参考：《审计研究》2007年06期

【摘要】：在政府投资项目审计监督中,审计机关是否能对政府投资项目的施工方等相关方进行审计、能否对政府投资项目相关合同的合法性和有效性进行判定、能否通过审计决定的方式对政府投资项目的决算价款进行核减,以及政府投资项目的施工、监理等相关方的法律救济途径问题,是当前审计实践中存在的焦点法律问题。笔者认为,上述问题的本质是如何合理界定行政权的边界,而界定行政权边界必须遵循以实现公共利益为终极目标、以适当划定行政权运行领域为基础、以合理设置行政行为限度为保障的原则。
[Abstract]:In the audit supervision of government-invested projects, whether the audit institutions can audit the relevant parties, such as the construction side of government-invested projects, and whether they can judge the legitimacy and effectiveness of government-invested projects' related contracts, Whether the final account price of government investment projects can be reduced by auditing decision, and whether the legal remedies of related parties, such as construction and supervision of government investment projects, can be reduced, are the focus legal problems existing in the current audit practice. The author thinks that the essence of the above problems is how to reasonably define the boundary of administrative power, and the boundary of administrative power must follow the ultimate goal of realizing the public interest, and should be based on the proper delineation of the operational field of administrative power. The principle of reasonable setting the limit of administrative act as the safeguard.
【作者单位】：审计署外资运用审计司审计署法制司
【分类号】：D922.27

【共引文献】