英美议会账目监督与信息辅助系统比较分析

对政府财政收支账目的监督权是英美议会掌握的最重要的财政权力之一。本文通过对英美两国议会账目监督和信息辅助系统的比较研究,详细阐明英美两国议会通过向议会负责的独立的监督审计机构的运作,以公开化和制度化的方式代表纳税人行使对政府财政收支账目的监控过程。本文力图证明,议会建立完善的账目监督和信息辅助机制,是实现财政民主化的重要保证。

Compare Analysis on Account Supervision and Information-aid System between English and American Parliament

The supervisory power of the government's fiscal account is one of the most important financial powers held by British Parliament and American Congress.Through a comparative study on the account supervision and information-aided system of British Parliament and American Congress,this paper describes in detail the supervisory process of government fiscal account in which British Parliament and American Congress,through an independent audit,exercise the supervisory right on behalf of taxpayers in an open and systematic way.At the same time,this paper tries to prove that it is an important protection for realizing financial democratization for Parliament or Congress to establish a sound mechanism of account supervision and information-aided system.