Over the next few days, to participate in the conference of a university to the south, there is a general statement. Therefore today wrote this speech.In December this year will be "the eight two constitution" promulgated thirty anniversary, this blog is to commemorate the thirty anniversary of a proposition on the bar, though a bit spicy.              

           The current constitution of ninety-one -- flash marriage Chinese constitutional history is a rare ""

    (article ninety-first of the Constitution: "the State Council shall establish audit institutions, departments of the State Council and the local governments at all levels of financial revenue and expenditure, on the country's financial institutions and enterprises and institutions of the financial budget, audit and supervision. Audit institutions at the premier of the State Council leadership, in accordance with the law independently exercise their power of supervision through auditing, no other administrative organs, social groups and individuals ")

    If the "eight two" of the constitution is recognized as "since the new Chinese established the best constitution", then the "ninety-first" is probably the most difficult to make the social aspects agreed terms. From thirty years ago, this clause brewing, formation to the constitutional practice of today, the controversy has not stopped, and this provision has become the "NPC and CPPCC" representatives and members of a proposed constitutional amendment suggestions most terms, this is a phenomenon worthy of reflection and attention. Especially in today's Memorial "when the eight two constitution" promulgated thirty anniversary, more necessary to combine China thirty years of reform and opening up and the development of democratic politics, the formation and content of the review of the terms in the hope of the future, Chinese constitutional construction walk the road of more rational, scientific.    

    As everyone knows, "the eight two constitution" is the inheritance and development of "five four in the constitution" basis, and "the five four constitution" is the development of the "common program". That is to say "eight two aspects of constitution" structure, the basic idea, the basic rights of citizens, national institutions and modify the program and methods are the inheritance and Practice for dozens of years. For example, if you ignore the differences between the local people's committees and local people's governments at all levels, it is not difficult to draw a comparison result: "the eight two constitution" and "the five four constitution" the same or similar parts add up to a total of 98, accounted for the entire contents of 87.6%, as some scholars believe that after the founding of new China actually the enactment of a constitution, namely "five four" of the constitution, the constitution is the amendments. Even so, from the three meeting in 1980 September five session of the National People's Congress passed the "on the revision of the Constitution and the establishment of the constitutional amendment Committee Resolution" to the five meeting in 1982 December five session of the National People's Congress through the "eight two" of the constitution, also experienced the drafting, more than two years of brewing and discussion process.

    Now, only the "constitution of eight two" ninety-one from the inheritance and practice or from the constitutional procedure are the exception.Audit system in 1982 is not a new thing to Chinese people, is for many the constitutional amendment committee is also a new concept. Whether "the eight two constitution" before "five four" constitution ", the seven five constitution" and "the seven or eight constitution", or in the realistic economic life there are no relevant provisions of audit and supervision. "The five four constitution" was the Soviet constitution modeled, the Soviet Union because there is no public budget, in the constitution, there is no audit system. So this system and how it will appear in the "eight two" of the Constitution?

   In September 15, 1980 the first meeting of the Committee held a constitutional amendment on the members of the director, modify the constitution proposed by Xie Jianying to refer to the contemporary foreign constitution. So the constitutional amendment Committee Secretariat then gather 35 national constitution, provisions and these countries constitution most have audit system. Even so, the Commission to amend the constitution was not really a reference or foreign constitution, it can be seen from the December 19, 1981 chairman Peng Zhen can be seen in the central "to write several problems about the draft constitution amended report", the report was introduced mainly modify the contents of the draft constitution, which is the most the new development and the new situation of "the five four constitution" under the constitution, has not set up the audit content. From late 1981 to early 1982, the constitutional amendment Committee Secretariat to seek all localities, departments and all aspects of public opinion on the draft amendments to the Constitution made some changes, proposed constitutional amendment draft for discussion, in the discussion paper is still not audit system of regulation, until early 1982 as the constitutional amendment committee secretary long before Hu Qiaomu proposed the establishment of audit recommendations. In January 3, 1985, Hu Qiaomu met with former deputy auditor general Aida has such a conversation, he said "in the drafting of the constitution of 1982, I took a look at the foreign constitution, found that the vast majority of countries have audit institutions, but also a very important position, some directly under the president, some directly under the Congress, the Comptroller long tenure, the equivalent of justice, no one can interfere. I think this, our country also should establish an audit organ, which is very important in the construction of socialist modernization. I told a few leaders to discuss, Is it right? In the Constitution provides for the establishment of the audit commission". In particular, in January 12, 1982, Hu Qiaomu wrote a letter to Treasury Secretary Wang Bingqian, the letter said: "during the adjustment of national institutions, according to my comrades, to an audit institution of the State Council (Audit Bureau under the name or audit department under the State Council may), and the mechanism and the various enterprises and institutions, the independent exercise of finance the financial supervision and inspection of accounting work,,,,,, this mechanism and its authority is to be listed in the constitution". This year in April 28th, the five NPC Standing Committee announced the "draft" to modify the constitution of people's Republic of China, one of the prescribed exercise auditing system content.So as to establish audit institutions, recommendations from the proposed draft amendments to the constitution to include only a short period of three months, and the new constitution in December 4th by the five session of the five National People's Congress in less than 11 months, this in the history of the "flash marriage" phenomenon is extremely rare the.Now it seems, this approach and ninety-one is questionable.

    Firstly, a new China history has never had the system only by foreign constitutional implications would be hastily into the constitution is appropriate?Deng Xiaoping in September 9, 1981 with Japanese New Komeito Party delegation to visit China, introduced the Chinese amending the constitution, "the past is a relatively perfect constitution, is the constitution of 1954. We are now using it as the basis to modify. A president is an important content of the revision of the constitution, at the same time, there are some other important content, but are relatively good treatment. Because we since 1978 December eleven of the third plenary session, a series of principles, policies have been established, and has taken effect. More than two years of time, our route, policy, policy is in accord with the Chinese conditions, is effective, of course, can be reflected in the constitution." The "recommendations" CPC Central Committee on the revision of the constitution of the Communist Party of China in the 2003 part of the contents of the Third Plenary Session of the sixteen, is the claim made in the practice, it was proved that it was important to recognize the mature and basic experience of the constitution.Now it seems, audit system without previous constitutional heritage did not practice since the reform and opening up will be included in the constitution, it should be said is a "have no predecessors China constitutional history, after no exception.".

    Some people think that, audit system included in the constitution was the economic supervision practice needs not because Hu Qiaomu use of foreign constitutional, but now it appears that this view is not objective. It should be said that in 1978 after the reform and opening up and economic construction is the emergence of a number of issues, the need to strengthen the economic supervision, otherwise Hu Qiaomu read the foreign constitution will not set up audit institutions in china. The problem is, in order to strengthen supervision whether should auditing bodies are established by the Constitution? There is a hypothesis -- that Hu Qiaomu did not see the foreign constitution in 1982, won't appear audit organs will a new constitution that passed the end of the? After the reform and opening up 1978 strengthening economic supervision has had, why not set up auditing organs before 1982? And suggests why is in charge of the ideological work of Hu Qiaomu and not in charge of economic leaders?

    Secondly, the framers of the constitution is not very clear about the meaning of national auditing and controversial of the current audit system under the situation that will be included in the constitution is appropriate?It can be seen from several conversations and communications in Hu Qiaomu. For example, sent a letter to Treasury Secretary Timothy Wang Bingqian relationship between audit institution and the financial department asked Hu Qiaomu in January 13, 1982: "the foreign audit report to Congress is only limited to the account is clear, different reports, and the Ministry of finance, the pre final accounts. After the audit organization to establish and perfect, need not annually sent financial inspection team. Is that the case?" Is that at the beginning of 1980 10, Hu Qiaomu to call Wang Bingqian, asked again after the establishment of the National Audit Office, pre, accounts for who, is responsible for the preparation of national foreign auditing organs, and pre final accounts report to parliament. In January 3, 1985, Hu Qiaomu met with Deputy Auditor General of National Audit Office of Aida Toshiya said: "we are not very understanding of audit, after founding a state, nor the establishment of audit institutions".Now, it is on the national audit lack of understanding and value expected real, led to the China audit system beginning with the direction of the world the development of auditing and audit system innovation in the future to draw further apart and left an insurmountable obstacle.At present, with the development of reform and opening up and socialist democratic politics, there are many problems of developing audit and audit practice, some problem is closely connected with the current audit system, but this reform is restrained by the current constitution and difficult to put into practice. Now discuss audit system has said it is the fundamental law decided not to talk about it from some kind of meaning, the current constitution virtually become obstacles to the development of the reform of the audit and audit.

   But, for the establishment of audit institutions at the State Department advised people to controversial. He once served as deputy bureau level cadres at the National People's Congress on ventricular late famous constitutional scholar Cai Dingjian said: "at that time, in consultation with all units and departments of constitutional amendments, a dozen provinces and the State Council, the National Committee of the Ministry of the auditing organ should belong to the National People's Congress Standing committee." Vice governor of Anhui province Yang Jike by "the doctor can't operate on their own in a gastric cancer." for example, supervision mechanism that should not within the government and "should set up independent of the National People's Congress to exercise supervision." A lot of the constitutional amendment committee also believes in the there will be problems, mainly to the State Council and other departments to audit will encounter difficulties.But in the end it a huge controversy suggestions in individual leaders dominate the following into the constitution, and become the reference to successful foreign constitution.Now, this is an unbelievable thing after all, constitution should be "made of various aspects of consensus that tested" and.Chairman Peng Zhen in July 18, 1981, 21, two secondary Comrade draft a report to the central reporting, some of his ideas for revision of the constitution, the content of the report is that: "the constitution is the fundamental law, mainly in the class is not in the head, not to engage in innovation is not necessary, careful not to cause unnecessary controversy". But the final result is not in accordance with Peng Zhen's idea to deal with this problem, so that the ninety-one debate continues.The so-called learning and innovation China constitutional history last successful but not the copy created a precedent.

   Once again, the constitution is to protect the executive state audit independence?Audit independence is the key to control the audit function, the audit of life is. This constitution "ninety-one" provisions, "the audit authority in accordance with the law independently exercise their power of supervision through auditing, no other administrative organs, social groups and individuals". But the reality is, the independence of the audit and supervision is very difficult to guarantee, from various aspects of the impact, on the audit work of interference and constraints everywhere. Why the constitution guarantee the independence of the audit? One is the constitution of the independence of audit is too principle, in reality, no detailed implementation rules to be defined and implemented. The two is the constitution of independence too general, since any government departments, such as statistics, finance, industry and commerce, technical supervision departments of the work are to be "from other administrative organs, social groups and individuals". In fact, the organization system and the power structure is the key to guarantee the independence of audit. If the auditing organ is the National People's Congress of an internal organization, then the object of audit supervision (including the government itself) also easy interference audit work? Audit of funds into the budget people's Congress is the big plate, audit according to the principle of the party's leading cadres are unified management, audit plan and project is established according to the NPC Standing Committee unified, audit report directly to the NPC Standing Committee, the NPC Standing Committee will rule audit problem was treated using open, transparent and collective decision. All this to the independent audit oversight authority protection film with a natural, any change, interference, the attempt to influence the audit must be by the NPC Standing Committee this, one can imagine the difficulty. But under the current system, don't say security audit independence, audit institution itself is sometimes "risk one's head". For example, Guangdong Shunde city in the "Super Ministries System" reform, government auditing organs merge to the Commission for Discipline Inspection, completely changed the administrative subordination relations of the auditing organ, the obvious violation happened in reality. For instance, the Constitution does not define the economic responsibility audit has gradually become the mainstream business a lot of basic audit institution, the national audit of national audit has initially in constitutional norms vary greatly. Now it seems,The current constitution has been difficult to ensure that the national audit is always in the stable state under the rule of law.

   Finally, from the fundamental point of view, whether from the track state audit constitutional construction is a long-term system?Why should the audit supervision by the Constitution? International organization of Supreme Audit Institutions of the "Lima declaration", the national audit effectively is to play a role in the budget expenditure management, the core of the national audit is to perform his duties of supervision of budget. And the effect on budget supervision on the limitation of government public power expansion, restriction of public power is a kind of constitutional act. As everyone knows, finance is the material foundation of government activities, only the implementation of effective supervision of the government budget, in order to fundamentally limit the expansion and abuse of power. The audit of all countries in the world, the depth and breadth of its duties may be different, ways and means to perform the duties may not be the same, but the supervision on the financial activities of the state as the duty of the state audit is the most basic common. In view of this, as the carrier of constitutional government constitution, naturally put the audit system included in the constitution. But when Chinese, constitutional or public finance or are still far away, even if the budget were marked "confidential" mark, the national audit so hastily built naturally difficult to become a permanent institution arrangement and constitutional construction to adapt, but a "supervision of state-owned enterprises, the management of economic order" a matter of expediency. This is an example of that, in July 31, 1982 Hu Qiaomu in an "economic problems of Agricultural Bank System of Heze county's" serious "the masses" (82) on 164th issue: please consider as soon as possible to establish audit institutions, best can build up in the economic crime in the struggle, even from the start of range or. Have a look these enterprises can break the law problem solving through government "red head file" or administrative regulation, it should be resolved by the constitution, and the constitution as the fundamental law of the location and significance are consistent with it? "You can use a"?Visible, we started on the Constitution and its audit system understanding and the starting point is different from foreign countries, although at that time from the foreign constitution. Even if issued in 1995 the budget law and the implementation of the audit law after the audit authority started the implementation of the budget implementation audit, but still difficult for the government to restrict and supervise substantive role, but the government has become a set of budgeting, budget execution and budget audit rights for a totalitarian.If the government's power is increasingly concentrated and the lack of restriction and supervision should be, this is not the constitutional countries.In this case, reflect the government budget implementation audit work report of the NPC need is by audit institutions entrusted by the government to the people's Congress submitted the audit report, as a listing Corporation management to the shareholders meeting submitted is not external CPA audit report but their internal audit reports, its impartiality, objectivity, reliability, do you believe in?

   In fact, at that time, if not by the constitution, and we also can like the establishment of national supervisory organs in the economic supervision organs of government (the internal audit organization or government) to "supervision of state-owned enterprises, governance and economic order"; even in the absence of constitutional department, also can establish the legal system of auditing by law by the Department of economic law. Think not of economic responsibility audit of the constitution only send two documents in 1995 the general office of the CPC Central Committee, the general office of the State Council after it with vigour and vitality, are the "supervision of state-owned enterprises, governance and economic order" economic supervision organization have constitutional support? With the help of the very rare opportunity to audit supervision and the constitution of the tenth paragraph of the sixty-second phase contact (the National People's Congress the authority of implementation: to examine and approve the state budget and the report on its) to create a closely integrated with the NPC Budget Supervision and audit system is not a kind of more rational, long-term options?Unfortunately, due to the limitations of the times, policymakers when fashion not adorable issued audit system construction and the system of people's Congress to improve any contact, so the ninety-first and the sixty-second will regret "pass".Now, a great opportunity to build Chinese modern state audit project to drain, which makes theThe NPC Budget Supervision of the virtual home that day from the promulgation of "the eight two constitution" has become a reality.A weakness of the people need a crutch, a hungry people need more energy, and a printed "rubber stamp" label's really need more power regression and implementation.

   In short, if the "supervision of state-owned enterprises, governance and economic order" of audit system, so as to reflect and requirements of government economic function of supervision, it should be arranged in the government system, but there is no need to be included in the constitution; but if consider from "supervision of the government budget execution" point of view, as a kind of political supervision with constitutionalism color (budget which is a political), this audit system should be arranged in the system of people's Congress and included in the constitution,The national audit only toward this direction of reform and development is the "human right".This is just a department the subordination of surface, it involves the problem of national finance field of democracy and rule of law.An important mark of a country of democracy and the rule of law progress, is to see the taxpayers and the representative organization is really in charge of the country's "pocketbook".See stern look today "talk" for the expansion of public expenditure, financial black hole and the problem of corruption in the field, and the field of public finance is not the democracy and the government by law construction lag correlation? Some people say, corruption has qiance hundreds, in fact, the key is so several recruit, one is the representative organs for taxpayers to "pocketbook".The national audit at present is still from an internal supervision of government, after the reform, become restrict expansion of executive power and prevent corruption setting, clearly this is an arrangement of constitutional system.

   If in 30 years ago, we under the planned economy system has not yet been put at the service of national audit supervision by the NPC's words, so in the socialist market economy and democratic politics has been rapid development today, if not from the system and mechanism to solve this problem, it is difficult to audit Chinese countries a driving force for further development, the requirements of the development of national audit supervision of the people are against the idea and China fundamental political system.The eighteen ReportThe first "support and ensure that the people exercise state power" by the people's Congress as "adhere to the China socialist political development road and promote the reform of political system" primary task, and for the first time put forward "to strengthen the supervision of 'a house Senate', strengthen the review of government budget and supervise the whole aperture". This means that the national audit the true regression in the implementation of the NPC Budget Supervision assisted constitutional construction of the road,And this is when the National People's Congress from the initial to the legislative construction as the core to the supervision of construction of transformation as the core.Only when people have the power to approve the budget, supervision and auditing tightly clenched and really play its role, perhaps we will really see the constitutional system of "the return of the king".