周维培.“审计入宪”的演变路径及意义[J].审计与经济研究,2017,(4):
“审计入宪”的演变路径及意义
  
DOI:
中文关键词:  利马宣言  现代政府审计  审计宪法地位  审计机关独立性  国家审计  审计入宪
英文关键词:Lima Declaration  modern government audit  audit constitutional position  independence of audit institutions  state audit  audit’s entry into constitution
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作者单位
周维培 中国审计学会北京100086 
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中文摘要:
      “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。
英文摘要:
      “Audi’s Entry into Constitution”is an important proposition put forward by the Lima Declaration with a view to ensuring the independence of government audit and the government’s performance of its duties,which is also one of the thought provoking resources for the making of constitution of newly founded countries and the amendments of constitution of well established countries in the past 40 years.“Audi’s Entry into Constitution”constitutes one of the important symbols of audit system for modern government in the 192 member states of the United Nations(UN)(and also member states of The International Organization of Supreme Audit Institutions)(INTOSAI)regardless the difference in position,attribution and content.In those countries that belong to“unwritten constitution”country,or those countries whose constitution does not have provisions concerning audit,but their audit institutions still have a special constitutional position.
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