摘要
在全面实施依法治国战略背景下,审计机关行使包括处罚行为在内的任何职权均须契合法治目标。然而,"屡审屡犯"问题已经成为政府审计"无力"的突出表现,严重破坏了法律秩序。作为一种"惩戒式"问责手段,审计处罚经历了30多年的发展,法制体系基本建立,初步能够实现有法可依,但仍存在资格争议、界限不清、依据脱节、裁量模糊、取证落后、程序不公等弊端,难以担负监督之法治重任。藉此,审计处罚亟需通过完善各项具体的制度规范,实现处罚权力纳入法治轨道、提升审计权威效力的目标。
Under the strategy of the full implementation of governing the country by law, any auditing activities, including the implementation of punishment, should conform to the concepts of the rule by law. However, the issue of ＂repeated auditing and repeated offending＂ has become a prominent manifestation of ＂ weakness＂ in government auditing, and seriously damage the order stability of the rule by law and the authority of the legal system. As a ＂disciplinary＂ means of accountability, auditing punishments hasa more than 30 years of development, and the legal system has basically been established, so that it can initially be implemented according to laws and regulations. There are still disputes over auditing punishment, such as boundaries are unclear, based on disjunction, discretion, backward evidence and unfair procedure. It is difficult to assume the responsibility of supervision and accountability in the rule by law. Therefore, the auditing punishment incorporates the punishment power into the rule by law through perfeeting the system norms so as to enhance the validity of the government auditing.
作者
胡耘通
HU Yun-tong(China Research Institute of Enterprise Governed by Law, Southwest University of Political Science and Law, Chongqing 401120, China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2018年第5期6-14,共9页
China Soft Science
基金
司法部国家法治与法学理论研究项目(15SFB3038)
中国法学会部级法学研究项目(CLS2016D153)
中国博士后基金资助项目(2011M500650)
关键词
政府审计
审计处罚
依法治国
government auditing
auditing punishment
governing the country by law
