| 摘要: |
| 中国行政型审计体制并不必然影响审计机关依法独立行使审计监督权。中国宪法规定了审计机关的设立、任务和功能,使其获得了宪法直接组织功能的民主正当性,保障了审计机关功能上的独立。但是,中国审计机关的人事民主正当性传递路径还存在漏洞,普通审计人员的身份保障和依法独立行使职权应纳入其中。通过宪法解释、法律解释或对相关法律的个别条款加以补充即可填补该漏洞,无须通过修宪或修改法律对审计体制进行重构。 |
| 关键词: 审计体制 组织功能民主正当性 人事民主正当性 |
| DOI： |
| 分类号:F239.22 |
| 基金项目: |
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| On Democratic Legitimacy of Administrative-type Audit Institution |
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SHEN Yuedong
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(School of Law, Fuzhou University, Fuzhou, Fujian 350116, China)
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| Abstract: |
| Audit institution administrative-type does not necessarily affect the audit authority to exercise its power of supervision through auditing independently in accordance with the law. Our constitution provides for the establishment of audit institutions, tasks and functions. Thus, it received a direct organizational functions constitutional democratic legitimacy to protect the audit institutions functional independence. The loopholes of legitimate way of circulating human democratic principle still exist, such as the identity safeguard of the auditors and the independent exercise of powers in China audit institutions. The loopholes will be filled through constitutional interpretation and legal interpretation or individual provisions of the relevant laws be supplemented or modified without going through constitutional law audit system reconstructed. |
| Key words: audit institution legitimacy of the organization function and democratic system legitimacy of personnel democratic principle |
