谢志华
张庆龙.宪政价值与政府审计良治启示[J].北京工商大学社科版,2008,23(6):87-92
宪政价值与政府审计良治启示
Inspiration on Constitutional Value and Good Governance of State Audit
投稿时间:2008-08-24  
DOI:
中文关键词:  宪政  政府审计良治  权力制约
英文关键词:income    asset operation    marginal analysis
基金项目:
作者单位
谢志华
张庆龙
 
北京工商大学会计学院,北京100048
北京工商大学会计学院
,北京100048 
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中文摘要:
      本文通过宪政价值与政府审计关系为切入点,探讨了在完政视野中政府审计的良治问题,并运用完政价值的人民主权、民主、法治、分权与制衡、人权等观念重新阐释了政府审计权力的本质、设置模式、依法治审、人本审计等问题
英文摘要:
      With the relationship between constitutional value and state audit as a breakthrough point,this article not only discusses the issue of good governance of state audit in constitutional governance,but also utilizes the concepts of constitutional value such as people's sovereignty,democracy,rule of law,separation of powers and checks & balances,human rights,etc.to e- laborate several basic problems in state audit power such as its nature,setting model,legal audit by laws,human-audit,etc.
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