“审计入宪”的演变路径及意义
发布时间：2018-10-08 13:06
【摘要】："审计入宪"是《利马宣言》提出的确保政府审计独立性和履行职责的重要命题,也是四十年来各新建国家制宪、成熟国家修宪的思想资源之一。"审计入宪"在192个联合国会员国(同时也是世界审计组织成员国)的宪法中,位置不一、归属不一、内容也不一,然而它们却是构成现代政府审计制度的重要标志之一。在一些属于"不成文宪法"的国家,或者虽有宪法却没有审计条款的国家,其审计机关依然具有独特的宪法地位。
[Abstract]:"Audit into the Constitution" is an important proposition put forward in Lima Declaration to ensure the independence of government audit and fulfill its duties. It is also one of the ideological resources of constitution-making and constitutional revision of mature countries in the past forty years. " In the Constitution of 192 United Nations member States (and also members of the World Audit Organization), Audit into the Constitution has different positions, different ownership and different contents, but they are one of the important symbols of the modern government audit system. In some countries which belong to the unwritten Constitution, or in which there is no audit clause, the audit institutions still have a unique constitutional status.
【作者单位】： 中国审计学会;
【分类号】：D911;D912.2;F239.4
本文编号：2256862
[Abstract]:"Audit into the Constitution" is an important proposition put forward in Lima Declaration to ensure the independence of government audit and fulfill its duties. It is also one of the ideological resources of constitution-making and constitutional revision of mature countries in the past forty years. " In the Constitution of 192 United Nations member States (and also members of the World Audit Organization), Audit into the Constitution has different positions, different ownership and different contents, but they are one of the important symbols of the modern government audit system. In some countries which belong to the unwritten Constitution, or in which there is no audit clause, the audit institutions still have a unique constitutional status.
【作者单位】： 中国审计学会;
【分类号】：D911;D912.2;F239.4
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