CAJ | 학술논문

基于当前我国行政权“一权独大”的具体国情，宪政建设的重点与难点既在于减少和降低政府行政权在国家权力配置中的权重，又在于完善对政府权力的监督方法，强化监督机制。公共财政审计是一项重要的法律监督权．它与民主宪政建设具有深刻的内在关联性。结合我国宪政建设的薄弱环节和公共财政审计的法治功能，在制度与机制的安排上，须建构立法型审计模式，实行省以下审计机关的垂直领导体制，完善审计法律体系。
기우당전아국행정권“일권독대”적구체국정，헌정건설적중점여난점기재우감소화강저정부행정권재국가권력배치중적권중，우재우완선대정부권력적감독방법，강화감독궤제。공공재정심계시일항중요적법률감독권．타여민주헌정건설구유심각적내재관련성。결합아국헌정건설적박약배절화공공재정심계적법치공능，재제도여궤제적안배상，수건구입법형심계모식，실행성이하심계궤관적수직령도체제，완선심계법률체계。
Based on China＇s current administrative condition of ＂dominance of the right to one individual＂, the focus and difficulty of the constitutional construction are both to decrease and reduce government administrative power in the distribution of the weight and power of government, and to improve the methods of surveillance, and to strengthen supervision mechanism. The audit of public finance is an important legal supervision, which highly relates to democratic and constitutional government. According to the weak link in today＇s constitutional construction of China and the legal function of public finance audit, it is necessary to construct legislative audit-mode, following implementation of the audit organs of the vertical leadership system, and improve the legal system audit.