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应当建立一种新双重领导的审计体制,即审计机关受同级人大和上级审计机关双重领导,业务上以全国人大授权国家主席垂直领导审计机关为主,审计机关的审计范围仅限于公共财政,并建立相应的问责机制。
A new dual leadership auditing system should be established in which the auditing organs are under the dual leadership of the people’s congresses at the same level and the auditing organs at the higher level. The business is entrusted to the chairman of the NPC led by the chairman of the auditing body. The auditing scope of the auditing organs is limited to public finance, And establish a corresponding accountability mechanism.