国家审计权力定位的宪政逻辑

Constitutional Logic of State Audit Power Positioning

摘要: 国家审计权是国家政治制度的重要组成部分，是国家治理体系的基础性安排。为全面提升国家审计权的地位，必须增强其独立性。本文从宪政逻辑思维出发，证明了国家审计权是以履行国家义务保障公民权利为本体，以独立为基本定位，分析了国家审计存在机关、人、财物不独立的问题，找到了独立于立法、司法、行政三权分立之外的“第四种权力”模式。

Abstract: State audit power is an important part of national political system as well as a fundamental ar-rangement of national governance system. Therefore, its independence should be strengthened so as to comprehensively improve the role of state audit power. From the perspective of constitutional logical thinking, it has been proved that state audit power aims to fulfill state obligations and protect civil rights and has adopted independence as its basic positioning. Through the analysis of the existing problem concerning state audit power, namely, non-independence among institutions, persons and properties, a “fourth power” mode has been discovered which is independent of the separation of legislative, judicial and executive powers.