中国石油大学学报（社会科学版）Issue(6)：53-57,5.
中国行政型审计体制的民主正当性
On Democratic Legitimacy of Administrative'type Audit Institution
沈跃东1
作者信息
- 1. 福州大学 法学院，福建 福州350116
- 折叠
摘要
Abstract
Audit institution administrative-type does not necessarily affect the audit authority to exercise its power of supervision through auditing independently in accordance with the law. Our constitution provides for the establishment of audit institutions, tasks and functions. Thus, it received a direct organizational functions constitutional democratic legitimacy to protect the audit institutions functional independence. The loopholes of legitimate way of circulating human democratic principle still exist, such as the identity safeguard of the auditors and the independent exercise of powers in China'audit institutions. The loopholes will be filled through consti-tutional interpretation and legal interpretation or individual provisions of the relevant laws be supplemented or modified without going through constitutional law audit system reconstructed.关键词
审计体制/组织功能民主正当性/人事民主正当性Key words
audit institution/legitimacy of the organization function and democratic system/legitimacy of personnel democratic princi-ple分类
管理科学引用本文复制引用
沈跃东..中国行政型审计体制的民主正当性[J].中国石油大学学报（社会科学版）,2014,(6):53-57,5.
