政府投资项目审计监督的法律问题研究——基于地方立法文本的规范分析

发布时间：2018-10-08 18:26

【摘要】：政府投资项目审计监督的法治完善具有挑战性,需要总结近十年来各地出台的地方性法规的规范经验,进一步阐释关涉审计监督成败的法律问题。虽然各地规定了行政型审计监督模式,但是构建从属于权力机关的立法型审计监督模式应成为发展方向。不管政府投资的比例为多少,只要是涉及政府财政资金的项目都应接受审计监督,而且审计监督的对象也应扩展至与财政投资有关的所有主体。其审计监督程序应正确处理既有效率模式与权利模式的关系,并基于不同政府投资项目的特点实行相应权重的程序规制。同时,需要建立健全多元归责原则和多元责任体系,并从多个方面构建政府投资项目的审计行政问责机制。
[Abstract]:The perfection of the rule of law in audit supervision of government investment projects is challenging. It is necessary to sum up the normative experience of local laws and regulations issued in recent ten years and further explain the legal issues concerning the success or failure of audit supervision. Although the administrative audit supervision mode has been stipulated in various places, the construction of the legislative audit supervision mode subordinate to the power organ should become the developing direction. No matter the proportion of government investment, as long as the project involving government financial funds should be subject to audit supervision, and the object of audit supervision should be extended to all subjects related to financial investment. The audit supervision procedure should correctly deal with the relationship between the existing efficiency model and the right mode, and carry out the corresponding weight regulation based on the characteristics of different government investment projects. At the same time, it is necessary to establish and perfect the principle of multiple imputation and the system of multiple responsibilities, and to construct the audit administrative accountability mechanism of government investment projects from many aspects.
【作者单位】：江苏大学法学院;
【基金】：司法部国家法治与法学理论研究项目《转型时期政府投资的法律规制研究》(14SFB5007) 江苏省社会科学基金项目《地方政府投资的法律规制研究》(14FXB003)
【分类号】：D922.27

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