经济宪法理论对国家审计权的功能阐释

发布时间：2018-03-24 18:16

本文选题：经济宪法理论　切入点：国家审计权　出处：《南京社会科学》2009年11期

【摘要】：宪法和法律授予特定机关以国家审计权是包括我国在内的当今世界绝大多数国家的普遍做法,应当从权力的主体、对象与行为来理解国家审计权的基本内涵。在近现代民主国家,财政权代表的是国家对其财政收支的管理与支配,国家审计权代表的则是公民对国家这种支配权力的监督与制约,而以财政权为核心的国家经济权力常常成为侵犯公民财产权的根源。因而,在经济宪法理论的分析框架下,国家审计权对国家财政权的制约与对公民财产权的保护具有同一意义,但由于保护财产权的功能主要通过制约财政权的方式实现的,故而"制约以财政权为核心的国家经济权力",即"制权"是国家审计权的核心功能。
[Abstract]:It is a common practice of the vast majority of countries in the world, including China, that the constitution and laws grant specific organs the power of state audit, and should be based on the subject of the power. Object and behavior to understand the basic connotation of the right of state audit. In modern democratic countries, fiscal rights represent the management and domination of the state over its financial revenues and expenditures. The state audit power represents the citizen's supervision and restriction of the state's dominant power, and the national economic power, which takes the fiscal right as the core, is often the root of the infringement of the citizen's property right. Therefore, under the analytical framework of the economic constitution theory, The restriction of the state audit right to the state financial right has the same meaning as the protection of the citizen's property right, but the function of the property right protection is mainly realized by the way of restricting the financial right. Therefore, "restricting the national economic power with fiscal power as the core" is the core function of the state audit right.
【作者单位】：南京大学法学院;
【分类号】：D922.27

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