Our State Audit Legal System Research In Constitutionalism Vision

It is well known, the human nature discussed naturally constituted the Western constitution thought essence and the foundation, the people's sovereignty discusses has affected the constitution and the international objective establishment. But the government by law theory, the moral law discusses with the decentralization discusses, then had expounded chooses what kind of government situation and the method for the maintenance objective. These constitutions thought the very tremendous influence to the state audit system's principal aspect or the essential feature. Stands goes to the perspective and the localization state audit status and the function in the constitutional government angle of view, is this article basic point. Along with our country democratic government by law construction's further deepening, the socialist market economic system reform's unceasing advancement, the state audit supervisory authority's status, the nature, the function and the function, as well as the corresponding system, has the new contradiction and the conflict with the extant government by law and the economic environment. Although the present audit supervision strengthened the socialist legal system, but needs it in strengthens in the socialism government by law and the constitutional government construction plays the role. In addition, the state audit appraises the government as the surveillance public to be entrusted with something the economical responsibility fulfillment situation one inspector general way, its function's display, is restrained in the government governs the mechanism the perfect degree. Therefore we should act according to the modern constitutional government idea, from the constitutional government altitude, carefully examines the state audit system's construction and the practice question, further consummates our country state audit system, performs to our country state audit function to locate, the tighten auditing supervisory authority jurisdiction establishment, causes our country state audit system and the socialism politics economy development adapts, maintains the financial economic order well, impels our country to audit enterprise's long-term development, then promotes our country democratic government by law construction advancement. The home to state audit's research, mainly focuses in our country audits the legal regime basic structure, the government audit standard and the audit occupational ethics standard research, but, these fundamental research mostly launches in the economic and the accounting area, in the legal science domain, this causes the theory innovation the degree to receive the hindrance rarely seen because of range of study pettiness. Therefore this article studies the goal to lie in attempts to break through between the fundamental research domain the limit, in the constitutional government field of vision, how further studies to consummate our country's state audit system.