CAJ | 학술논문

目前我国的财政审计报告制度实践中存在着报告主体不规范、报告内容多漏洞、报告欠缺约束力等问题。在法治中国建设进程中，依据人民主权理论和现行宪法的规定，财政审计工作报告应作为人民代表大会的一项制度，每年向全国人大常委会报告审计工作的法定主体应是国务院而非国家审计署，报告的内容应涵括国家所有的财政收支与财务收支活动以及经济责任，报告决议制度对约束政府行使经济权力非常重要。
목전아국적재정심계보고제도실천중존재착보고주체불규범、보고내용다루동、보고흠결약속력등문제。재법치중국건설진정중，의거인민주권이론화현행헌법적규정，재정심계공작보고응작위인민대표대회적일항제도，매년향전국인대상위회보고심계공작적법정주체응시국무원이비국가심계서，보고적내용응함괄국가소유적재정수지여재무수지활동이급경제책임，보고결의제도대약속정부행사경제권력비상중요。
Problems such as the financial audit report is not standardized, it has some leakages and it lacks legistimatic effect can be found in the practice of financial audit work in China. Based on the theory of popular sovereignty and the provisions of the constitution law, the legal main body of the annual work should be reported to the standing committee of the National People’s Congress is the state council, not the National Audit Office. The content of the report should include the state fiscal revenues and expenditures, fconomic responsibility. The resolution system of report is very important for constraining government to exercise economic power.