The Research On The Government Auditing Independence In The View Of Constitution

Government auditing refers to the legal supervision activity carried out by governmentauditing institution which are established by law. The essence of government auditing is thelegal supervision activity carried out by state auditing institutions towards state financialpublic power. Due to the reason that all the supervision activities towards state public power inmodern society are all in the framework of constitution, so the state auditing activity itself is akind of constitutionalism activity.The independence is the basic principle of state auditing. The independence of stateauditing manifest as the independence of auditors, the independence of auditing work and theindependence of auditing financial resources.The essence of state auditing is the supervision towards financial public power. Theindependence of state auditing is the inevitable requirement of Peoples’ Sovereignty. Underthe condition of Peoples’ Sovereignty, the state auditing institutions accept entrust of people tocarry out the auditing power independently.In the western countries under the rule of law, the manifestation forms of theindependence of state auditing are different from each other, even the auditing pattern of theabove-mentioned countries are not exactly the same. But for the purpose of the convenience ofresearch, we divide the state auditing pattern into legislation auditing pattern represented byEngland and America, the judicial auditing pattern represented by France and Italy, theadministrative auditing pattern represented by Japan and South Korea. China has a long history in terms of state auditing, but the legislation of the independenceof state auditing independence appeared till the period of the Republic of China. The currentauditing law regulates that the state auditing institutions independent exercise their powerwithin the framework of law. But in general, the state auditing in our country is far away fromthe real auditing independence. We should change the current situation that the supreme stateauditing institution still belongs to the state council and establish our country’s state auditingsystem according to the pattern of "the fourth power", which can ensure the independence ofour country’s state auditing and realize the supervision towards financial public powerrequired by the building of a country under the rule of law.