浅谈审计问责制对公共权力监督功能的实现.docVIP

浅谈审计问责制对公共权力监督功能的实现 　　【摘要】政府审计问责制是用“问”的“制度化”来保证“权责对等”的一种机制。它的实施将极大地提高政府部门的责任意识和执政能力。但制度的推行需要从“问”、“责”、“制”三个方面来构建制度框架，并要处理好权与法、权与民、权与责的关系，从制度上消除实施障碍。 　　【关键词】政府审计；问责制；公共权力 　　abstract： the responsibility-seeking mechanism of government auditing is the system to ensure rights being equal to liabilities. it improves the liability ideology and enforcement ability. its mechanism should be built from seeking ,liability and “system . it deals with the relationship of rights and laws ,rights and people ,rights and liabilities，in order to eliminate the system blocks. 　　key words：government auditing；res