审计对权力监督和制约的分析与思考

党的"十六大"报告指出,加强对权力的监督和制约,要发挥司法机关、行政监督和审计等职能部门的作用.尽管说我国党风廉政建设状况逐年好转,但与人民群众的期望仍有差距,特别在行政执法方面,有法不依、执法不严、违法不究、甚至滥用职权、执法犯法、徇私枉法现象时有发生,严重破坏了党和政府在人民群众中的形象,败坏了党风,这些问题的存在其中一个重要原因在于政府监督工作软弱乏力,各种监督之间关系还未理顺,制约手段不够强大.因此,在新时期必须加强对权力的监督与制约从而促进党风建设.

Reflections on the Oversight and Restraint Functions of Auditing Against Power Abuse

To intensify the oversight and restraint on power abuse,as the report of the 16th CPC National Congress has pointed out,We must try to bring into full play the functions of some institutions like legislature,executive and auditing.Slthough there has been an increasing promotion of a clean government and party,it is far from what the general public expect,especially in the fiedl of executive and law enforcement:violation of laws,neglect of law enforcement,no punishment for violators and even the abuse of power,violations in the exercise of laws and the twisting of laws for one's own purpose are frequently found.All these has done great harm to the image of the CVommunist Party and our government in the heart of the publics and deteriorated the party conduct.One of the major reasons for which lies in the fact that the oversight from government is fragile,the relationship among all kinds of supervisions is not clearly delimited and there has been the lack of effective restraints.Therefore,as the paper maintains,the oversight and restraint upon the power should been strengthened so as to promote the building of a clean party image in the new times.