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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/109118


    Title: 審計權獨立性之憲法保障
    Authors: 詹鎮榮
    Contributors: 法律系
    Keywords: 審計權;憲法保障;獨立性;國務機要費
    Date: 2007-01
    Issue Date: 2017-04-24 10:22:53 (UTC+8)
    Abstract: 本案例主要乃涉及審計機關是否受來自於其他憲法機關外部監督,以及審計人員是否受來自於機關首長內部監督之審計權行使方式問題。我國憲法雖將審計權置於監察院職權之下,惟對該職權應如何行使,卻未若增修條文第七條第五項明文賦予監察委員依法獨立行使職權之規定般,有任何明確之揭示。從而,審計權是否受憲法上之獨立性保障,則有討論之必要。
    Relation: 月旦法學教室, 51, 6-7
    Data Type: article
    Appears in Collections:[Department of Law] Periodical Articles

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