State Audit Supervise Power Research In Constitutionalism Vision

Executed for more than ten years, "People's Republic of China Audit Act" regards the perfect state audit system, maintains the finance economic order, promotes establishment of honest government and safeguards the national economy healthy development to play the vital role.Along with the our country democratic government by law construction further deepening, the socialist market economy organizational reform unceasing advancement, the status, the nature, the function of the State Audit Supervise Power, as well as the corresponding system, has the new contradiction and the conflict with the extant government by law and the economic environment. From the constitutional government altitude, we should recarefully examines the theory and the practice question of the State Audit Supervise Power, coordinates the relations between the state audit ,national macroeconomic regulation ,standarding market behavior, strengthening supervision as well as authority restriction. Thus perfecting the modern State Audit Supervise Power which is adapted to the socialism politics economy, we should further strengthen the audit supervision, maintain the finance economic order well, promote state audit body to fulfill correctly the legal responsibility, impel our country to audit the enterprise the long term development, and promote our country democratic government by law construction.This article embarks from the State Audit Supervise Power source, from the authority constitution aspect, elaborates State Audit Supervise Power that is confirmed after the law, to taxpayer responsible, examines the country cost accounting and a state realization public finance potency item of state power by the legal organization and the professional personnel. It has highlighted this authority legality, independent and the special supervision essential attribute. Through grasping the ancient and modern in China and abroad the historical vein, this article further knowsthe development and the evolution of the State Audit Supervise Power. Standing in the constitutional government altitude, it profoundly promulgates the people's sovereignty thought to take this authority existence the basic idea. The State Audit Supervise Power originated from the people, the authority finally sums up in the people's right transfer. It revolves the authority restriction the constitutional government core, and elaborates the status, the function as well as to the authority restriction basis and the content of the State Audit Supervise Power in the authority restriction. And from the government by law principle three stratification planes, namely the principle of the primacy of law ,the procedures justice , transparency ,the article establishes the modern cornerstone which the State Audit Supervise Power exercised.through the history, the comparison, the theory and the practice unify, the article in the comparison legislation, the judicature, the administration, the independent type and so on under four kind of authorities dispositions pattern premise, has analyzed this authority in the different pattern and the legislative power, the executive power, the jurisdiction intriguing relations. Research technique thoroughly has discussed the State Audit Supervise Power the question which after the movement process authority status, the system pattern, the inspector general effect, the concrete system, the audit environment and so on, which still exists after the "Audit Act" being revised, after as well as before the revision had, the revision still does not have the solution the question. And in the fundamental research foundation, proposed strengthens the idea of the State Audit Supervise Power which serves for the people, transforms the State Audit Supervise Power gradually the disposition pattern, further the standard the State Audit Supervise Power operating procedure, speeds up the realization audit result announcement system, strengthens the economical responsibility auditing system, at the same time, consummates supervises the mechanism of the State Audit Supervise Power and so on the concrete suggestion. Can fully display it by the timestate audit authority to supervise other national power the function, the original intention which the realization authority constructs, achieves the maintenance "the taxpayer" the right goal, for our country state audit cultivating nutrition but rich soil by law.