| 国家审计良治的宪政思维 |
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| 引用本文： | 张庆龙.国家审计良治的宪政思维[J].审计与经济研究,2008,23(5). |
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| 作者姓名： | 张庆龙 |
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| 作者单位： | 北京工商大学,会计学院,北京,100037 |
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| 摘 要： | 我国宪政环境的变化需要强大的国家审计良治作为支撑。借助政治学中宪政理论的研究成果有助于分析宪政与国家审计的内在机理，可创新国家审计良治的理论建构，站在更高层次阐述国家审计权力的本质、国家审计权力的设置、国家审计权力的目标等基本问题。
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| 关 键 词： | 国家审计 良治 宪政 权力制约 |
Good Governance of State Audit from the Perspective of the Constitutional Thinking |
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| ZHANG Qing-long.Good Governance of State Audit from the Perspective of the Constitutional Thinking[J].Economy & Audit Study,2008,23(5). |
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| Authors: | ZHANG Qing-long |
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| Institution: | ZHANG Qing-long(School of Accounting,Beijing Industrial , Commercial University,Beijing 100037,China) |
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| Abstract: | According to the research of constitutional theory on politics,the original analysis focuses on the principles of constitution and the intrinsic mechanism of state audit.Based on this,the conclusion is any change of China constitutional circumstance requires a strong theoretical support of the good governance on state audit.Therefore,this paper starts from the basic contents of the constitutional government value,explores several major problems of state audit power such as its nature,background,objectives. |
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| Keywords: | state audit good governance constitution power constrains |
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