检审配合的价值基础研究

在中国，审计机关是最高行政机关国务院的下属部门，其实质上是政府的内审部门，行使的是内部监督权，而检察机关是国家的法律监督机关，其行使的更多是一种外部监督权。探讨检审合作的根本价值就在于如何实现两者的内外配合，双剑合壁在反腐败方面发挥两家监督机关的最大效力，实现双方履行职务的双赢。

The value analysis of cooperation between procuratorate and audit commission

In China, the auditing commission is a subordinate administrative organ of State Council＇s inner branch, whose duty is supervise the other organs of government. The procuratorial organ is a law supervising organ, whose duty is outside supervise. The basic value of the procuratorial organ cooperating with auditing commission is to exert maximal effect in anti-corruption aspect.