摘要
依据美国1978年《监察长法》,美国在联邦行政部门及其他部门设立了美国监察长办公室。它是美国专门行政监察机关,属于联邦行政分支的内部监督机构,承担了行政机关内部的审计、监察、调查和项目评价等若干职能。监察长制度的设立有特定的原因和历史背景,基于分权与制衡的美国宪法基础而成立,具有监审功能合并、全面性、独立性和制衡性等特点;联邦监察长办公室和国会审计署进行分工协作,共同构建了严密的网状监察体系。然而,行政分支时常挑战监察长办公室的权威性,因而维持监察长办公室独立性任重道远。监察制度真正发挥作用依赖于良好的政治体制与机制。监察制度的稳步运行有赖于问责制有效落实。
According to Inspector General Act of 1978,Office of Inspector General was established in every important branch of iederal administration.Office of Inspector General has the power of auditing,inspecting,investigating and evaluating and so on.Office of Inspector General was established on the basis of the principle of check and balance,which has some characteristics such as combination of auditing and inspecting,independence and balance and so on.Because of the corporation of Office of Inspector General and Accountability Government Office,the tight system of administrative supervision is established so well.However,the authority of Office of Inspector General has been challenged by the executive branch.To maintain the independence of the Office of Inspector General remains arduous task.The function of the supervision system depends on a good political system and mechanism.The steady operation of the supervision system depends on the effective implementation of the accountability system.
作者
江振春
邰丽玉
Jiang Zhenchun;Tai Liyu(School of Law,Nanjing Audit University,Nanjing 211815)
出处
《中国审计评论》
2023年第2期194-207,共14页
China Auditing Review
基金
南京审计大学国家审计研究院一般课题“世界主要国家审计法翻译与研究”(21XSJB06)的阶段性成果
关键词
美国监察长办公室
监察长
监审合并
全面性
独立性
制衡性
美国审计署
Office of Inspector General Inspector General
Auditing and Inspecting
Full Coverage of Audit
Independence and Balance
Accountability Government Office
Independence of the Office of Inspector General
作者简介
江振春(1971-),男,安徽安庆人,南京审计大学法学院教授,历史学博士,研究方向为美国政治史、美国宪法史;邰丽玉(1999-),女,安徽滁州人,南京审计大学法学院法学硕士,研究方向为宪法学与行政法学。
