劉譽澤1,2.美國政治極化環fang)扯(che)雲淞 bang)審計制度(du)的(de)影ba)焯轎觥 ﹦諉攔蠹隻gou)gou)fu)面影ba)焓錄de)政治學分(fen)析[J].南京審計學院學報(bao),2021,(2):
美國政治極化環fang)扯(che)雲淞 bang)審計制度(du)的(de)影ba)焯轎觥 ﹦諉攔蠹隻gou)gou)fu)面影ba)焓錄de)政治學分(fen)析
  
DOI︰
中文關(guan)鍵詞(ci):  美國審計署  美國聯邦(bang)審計制度(du)  政治極化  審計權威性  行政權擴張  黨(dang)cheng)啥dui)立
英文關(guan)鍵詞(ci):GAO(General Accountability Office)  American Federal Audit System  political polarization  audit authority  administrative power expansion  partisanship
基金項目:教育部(bu)2019年哲學社會科學研究重大(da)課題攻(gong)關(guan)項目(14BGL074)
作者單(dan)位
劉譽澤1,2 1.中國政法(fa)大(da)學 政治與公(gong)共bu)芾硌?/u>北(bei)京 100086 2.審計署 審計科研所北(bei)京100086 
摘要點(dian)擊次(ci)數: 135
全文下載次(ci)數: 153
中文摘要:
      近期美國審計署和監察(cha)長(chang)辦(ban)公(gong)室連續發(fa)生多(duo)起負(fu)面影ba)焓錄 饈敲攔畏fen)裂態勢在審計領域的(de)反(fan)cong)場(chang)C攔 bang)審計制度(du)的(de)形成(cheng)動(dong)因在于分(fen)權制衡機制中行政權擴張帶(dai)來chui)鬧坪獠bu)足,其制度(du)權威性主要源cong)謖翁逯頻de)內在需要、客觀(guan)中立的(de)第(di)三方(fang)立場(chang)、專業deng) 揭約跋(ba)嚶Φde)制度(du)保(bao)障,而(er)隨著分(fen)權制衡體制被(bei)黨(dang)cheng)啥dui)立裹挾,審計制度(du)被(bei)頻dao)閉位 斫狻 gong)具化使gua)茫 丫 羈潭dong)搖了這一權威性和公(gong)信力基礎(chu),並(bing)且不(bu)會隨著溫和派領導(dao)人物的(de)更(geng)迭(die)(die)而(er)輕易緩解。
英文摘要:
      Recently, there have been many negative events in the Government Accountability Office (GAO) and the Office of the Inspector General(OIG), which is a reflection of the situation of political division in the audit field.The reason for the formation of the US Federal audit system lies in the lack of checks and balances brought about by the expansion of the executive power in the mechanism of separation of powers and checks and balances. Its institutional authority mainly stems from the internal needs of the political system, the objective and neutral position of the third party, the professional level and the corresponding institutional guarantee. With the separation of powers and checks and balances system being coerced by partisanship, the audit system has been frequently politicized and used as a tool, which has deeply shaken the authority and credibility foundation, and will not ease easily with the change of moderates.
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