摘要
党的十九届四中全会提出,应推进各种监督机制之间的有机贯通、相互协调。国家监察体制改革后,审计权和检察权的关系受到明显影响,双方在职务犯罪线索移送方面的协同合作终止,相互间的监督关系也发生变化。审计权和检察权之间已开始探索重塑双方的关系,即通过行政公益诉讼制度建立新型的“审-检”协同架构,将审计工作中发现的符合行政公益诉讼的问题线索移送至检察机关处理,并籍此对“审-检”间的监督关系进行部分调整。审计权和检察权的关系重塑,有利于我国行政公益诉讼制度的发展和完善,对我国审计制度的发展也有着积极的促进意义。
During the fourth plenary session of the 19th Central Committee of the Communist Party of China,it's stressed that organic breakthrough and mutual coordination between different supervision mechanism should be promoted.Since the reform of the national supervisory system,the relationship between the auditing power and the procuratorial power has been significantly affected.The two Parties’s cooperation regarding transfer of duty crime clues which has ended,and the mutual supervision relationship has also changed.With the advancement of the administrative public interest litigation system,the audit power and the procuratorial power has began to explore and reshape the relationship between the two Parties.As a result of establishing a new type of"the audit power and the procuratorial power"collaborative structure through the administrative public interest litigation system,the clues of the litigation which in accordance with the administrative public interest litigation are transferred to the procuratorial organ for processing,and the supervision relationship between the"the audit power and the procuratorial power"is adjusted accordingly.The reshaping of the relationship between the auditing power and the procuratorial power is conducive to the development and improvement of China's administrative public interest litigation system,which has a positive significance for the development of the auditing system in our country.
作者
冀睿
JI Rui(Law School, Anhui Normal University, Wuhu Anhui 241002, China)
出处
《华北理工大学学报（社会科学版）》
2021年第3期5-10,共6页
Journal of North China University of Science and Technology(Social Science Edition)
基金
安徽师范大学校级项目“我国重大自然灾害下的公民社会救助权保障研究”(项目编号:2015xmpy03)
安徽师范大学博士科研启动金项目“我国国家审计监督权的创设与变迁研究(1982-2019)”
安徽师范大学法学院重大科研项目“民企发展法治保障”。
关键词
审计权
检察权
关系
the auditing power
the procuratorial power
relationship
