| 国家审计常态问责的制度保障探析与构建 |
| |
| 引用本文： | 谭金可,常飞.国家审计常态问责的制度保障探析与构建[J].南京财经大学学报,2011(4). |
| |
| 作者姓名： | 谭金可 常飞 |
| |
| 作者单位： | 上海财经大学法学院; |
| |
| 基金项目： | 上海财经大学研究生创新基金项目(CXJJ-2010-306)的阶段性成果 |
| |
| 摘 要： | 国家审计的最终目的是在监督中促进公共责任的履行,审计风暴和问责风暴相结合才能产生完美风暴。从风暴问责向常态问责,从依赖权力问责向依赖制度问责的转型,需要建立一个具有回应性、先导性、建构性的有效问责法律保障机制。只有依法明确向谁问责,为什么问责,如何问责,并且跟进相关配套制度、切实执行,实现问责有力、责任有度、权力有序,才能有助于真正实现审计问责的功能预期。
|
| 关 键 词： | 国家审计 审计问责 问责主体 问责对象 问责程序 |
Research on the Legal System to Safeguard the State Audit |
| |
| Tan JinKe,Chang Fei.Research on the Legal System to Safeguard the State Audit[J].Journal of Nanjing University of Finance and Economics,2011(4). |
| |
| Authors: | Tan JinKe Chang Fei |
| |
| Institution: | Tan JinKe,Chang Fei(Law School,Shanghai University of Finance and Economics,Shanghai 200433,China) |
| |
| Abstract: | The final purpose of state audit is to promote the performance of public resposibility under the supervision.Combined with the accountability storm,the audit storm can give birth to the perfect storm.From storm acountability to normal acountability,from relying on the power acountablity to relying on the system acountability,we need establish an effective legal system to safeguard the acountability,which should be responsive,advanced and constructive.Only when we clarify the issuses such as why blame,blame ... |
| |
| Keywords: | state audit audit acountablity acountability subject acountability object acountability procedure |
| 本文献已被 CNKI 等数据库收录！ |
|
