Content summary Contemporary China is exploring ways to build a power checks and balances mechanism, with the goal of establishing a legalized national political, economic and social structure

to eradicate power corruption from the source. It can be said that with the power of the public, there is supervision of the power of the public. Legal supervision is the sacred mission and main way of governing power corruption in human society.

Abstract

Proposal on Legal Studies

English Abstract The Chinese government is probing a way of establishing

mechanisms of power su p ervision and it aims at setting up institutionalized

political, social and econom ic structures so as to bring power corruption under

permanent control.Legal supremacy and public powers are,so to speak, twins

parasitizing in the state institutions. There are state institutions, there are

public powers. There are public power ers, so there must be the supervision of

< p>public powers.Legal supervision is the sacred mission and principal mode of

governing power corruption in human societies.

Key words

Word power/corruption/ Supervision/power/corruption/supervision

Text

　

Corruption refers to the decay of ideas, the degradation of life and the expansion of selfish desires. Among them, the corruption of power is the core. As someone described, corruption is the son of evil that combines power and selfish desires. The root cause of corruption comes from the monopoly power of state agencies. Power

Corruption is an extreme form of power alienation. Therefore, among the various manifestations of corruption, the most worrying one is the corruption of power. There is no doubt that corruption of power must be cured.

　

Corruption and abuse of power have various typical manifestations: (1) Improper possession of public resources for personal enjoyment, including corruption

, Misappropriation of public funds, misappropriation of property, etc. are typical manifestations of corruption. It is based on the public power held by corrupt people

Using this public position, they can spare no effort to engage in business-like activities for personal gain, starting from life

< p>The misappropriation of materials has developed into the misappropriation of production materials, causing corruption to develop from a livelihood type to a wealth type. (2) Use economic benefits to change people's judgments and arrangements regarding status, position, and property. The external manifestation of this behavior is bribery.

The extension of bribery has developed into disguised gifts, generous kickbacks, forced demands, etc. In bribery, the bribe taker loses his principles, and the bribe giver obtains the coveted status or benefit at a relatively low cost, inducing more people to follow suit. (3) Deviating from the official role and abusing power

Abuse of power generally refers to the behavior of using power for personal gain, trading power, trading power for money, and trading power for sex. In modern times, the core problem of corruption is the abuse of power for personal gain. The form of corruption has also developed from economic petty fighting and petty theft to the type of corruption involving political and economic collusion

which has caused extreme damage to the government's image. .

(4) The establishment and maintenance of public relations are determined by personal relationships such as closeness, distance, superiority and inferiority, and emotional differences. In the composition system of public power agencies , forming a crony network. In China,

Corruption has fertile soil of geography and human relationships. This abnormal network of relationships will lead to the extension of power corruption among the people.

The scary thing about it is that Ordinary citizens are fine with this. (5) The "rule of man" exercise of public power is reflected in severe bureaucracy and privilege. In the process of performing official duties, officials create a strong "official atmosphere", and phenomena such as centralization of power, paternalism, mystification, and local protectionism are common; dereliction of duty, incompetence, and Leaving one's job, abandoning one's responsibilities, being superfluous, being supercilious, coercing orders, arbitrary decision-making, overachieving, chaotic management, moral failure, etc.

constitute the breeding ground for corruption. (6) Corruption also has the color of industry monopoly, and it mostly occurs in economic management departments and law enforcement and judicial agencies with greater power. The main method is to rely on the power of departments and industries to extort money. As a result, people are exploring the characteristics and root causes of legislative corruption, administrative corruption, judicial corruption, and industry corruption.

　

Since the emergence of class society, the phenomenon of corruption has been like a chronic disease that cannot be eradicated. It is born and needs to be treated, but it will resurrect after treatment. This has made the rulers of the past dynasties "concentrate" on it. "Attack" was exhausted. But whether it is the self-restraint of the "emperors" or the loyalty of Bao Zheng and Hai Ruisi

upright officials; Surrendering the foolish emperor, no dynasty or generation of "eternal kings" can escape the fate of the country's landslide due to corrupt political rule. In modern society

Corruption remains a worldwide problem. In 1992, a bribery scandal broke out in Italian politics: In 1991 alone, the illegal income of Italian political parties reached US$8.3 billion. Bribery and kickbacks increased the country's public expenditure by 30-40%. billion dollars.

One official described it: "When people pierce the surface of official records with a knife, corruption is revealed, and people can smell it even without seeing it.

breath". "Such events stunned the world, which was still in chaos after the war." [1](P1)

　

The evil consequences of power corruption are very obvious. Politically, corruption causes widespread opposition from the people and threatens the stability of the country and society; economically, corruption destroys fair distribution and hinders market competition; culturally, corruption causes the loss of social morality

and restricts it. The level of civilization has improved; ideologically, corruption has corroded the body of the personnel system and destroyed a large number of public servants.

In particular, corruption is a kind of extra-legal and anti-legal behavior, which shakes the cornerstone of national authority - legal authority. Therefore,

all countries regard fighting against power corruption as a major event to complete national rejuvenation, build a prosperous and powerful country, and purify the social air. The principle demonstration of power supervision

is to solve the problem of restrictions on public power, and ultimately to prevent the overstepping, abuse,

corruption and illegality of state power. Its essence lies in advocating the rule of law and promoting the spirit of democracy, so that our country will no longer follow the repeated path of letting people rule

Justice is promoted, privileges exist, and corruption is rampant. Specifically, the main legalization measures are as follows:

1. Rules to control power corruption: restricting power with laws

Rules for power corruption Control refers to formulating strict laws and regulations to standardize the operation process of power and control officials' power-use behaviors. The purpose is to make public power that is prone to deviance subject to legal constraints in all aspects of legislative, administrative, judicial, and law-abiding operations. Once the behavior "deviates", there will be legal basis to sanction such behavior. Derailed. As the famous American jurist Boden Heimer said: "Where the law governs, the free exercise of power is hindered by rules, which constrain those in power to behave in certain ways.

”[2](P344)

　

Looking back at China’s anti-corruption process, we have gone through detours, that is, mainly relying on moral restraint and political movements to suppress corruption. Tracing back to the source. During the long-term feudal political rule in our country, great emphasis was placed on the quality and talents of managers themselves, and the judgment of their quality and abilities depended on the appreciation of superiors, moral restraint and self-esteem. In terms of legal supervision, legislative power, administrative power, judicial power, and supervisory power are all components of imperial power, that is, vassals of administrative power, and they do not form a structure similar to that in the West. The country's parliamentary supervision system and judicial review system. The traces left by this history today are extremely thought-provoking

It leads to the fact that the exercise of our country's public power is not based on the law, but on the basis of the law. The chief's will is the standard boundary, and administrative power has never been substantially constrained by legal force. In modern society, people have fully realized that controlling the rampant corruption must rely on it. The formulation and implementation of laws. When the law gives certain powers and responsibilities to state agencies based on public interests and social order, it will inevitably require state agencies to comply with the purpose of using power and not abuse power to safeguard public security. Observe interests without using power for personal gain

Execute power legally without exceeding authority and breaking the law, perform legal duties without dereliction of duty, and abide by legal procedures without losing procedural fairness

Procedural fairness. The role of strengthening legal supervision lies in the fact that legal norms are universal, authoritative and mandatory that moral norms cannot match.

In the fight against corruption, the rule of law is clear. The first requirement is to improve anti-corruption legislation. In this regard, countries around the world have enacted laws such as the Anti-Corruption Law, the Government in the Sun Law, the Public Servants Responsibilities Law, and the Official Ethical Standards Law.

The Official Impeachment Law, etc., play an important role in regulating the behavior of state agencies and their public officials

my country’s Constitution, Organic Law, National Civil Service Law, and Administrative Supervision Law. Principled provisions have been made on legal supervision issues. The Standing Committee of the National People's Congress, the State Council, and the Central Commission for Discipline Inspection of the Communist Party of China have also successively issued regulations prohibiting party and government agencies and leading cadres from doing business

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Regulations on receiving gifts, regulations on prohibition of squandering public funds, regulations on prohibition of personal fraud through the selection and appointment of cadres, regulations on declaration of property income and other relevant legal documents and policies Rules. The timely promulgation of such documents cannot be said to have no basis for supervision. However, our country's supervision legislation is relatively simple and rough. There are many policy documents on corruption issues and legislation

The normativeness and technicality have not reached the level they should be. Mature and sound legal rules need to be introduced in legislation to achieve pre-control of the system.

Not only that. , power monitoring must also be strict. Hamilton once bluntly pointed out that "ambition must be countered by ambition"; Hobbes also emphasized that "a contract without a sword is nothing but a piece of paper." The goal of legal supervision is to put power under the law

Under the control of rules, once the person being supervised commits illegal or unauthorized behavior, it is possible to be detected, prevented, stopped, and punished.

On the contrary, if the monitoring mechanism is not perfect, it is easy to "succeed". Violators are emboldened. Therefore, the state should intensify the punishment of corruption, bribery, misappropriation, gambling and other corrupt behaviors by public officials, and make legal liability a part of the payment for corrupt behaviors. maximum cost. This kind of control and punishment mainly comes from external forces. It is like a driving force that can promote the legal and legitimate behavior of the government and its officials. However, it is more of a deterrent force, like a suspense. A sharp sword on the head will effectively expose illegal behavior. Judging from the current situation in our country, although some major corruption cases have been investigated and dealt with, "fish that slipped through the net" still exists, the "privileged class" still exists, and the "understatement" of the punishment of some officials still exists. existence, causing

those who take chances and resist the law will continue to be corrupt. Therefore, only by being ruthless in dealing with power corruption can we really help curb corruption.

For example, after the above-mentioned incident in Italy, the police arrested 1,350 people and implicated about 2,500 people.

8 political parties were involved, 5 cabinet ministers resigned, and many members of Congress, senior officials and companies were involved. Although this is a scandal in Italian politics, it can be seen from it the intensity of punishing corruption.

2. Systemic control of power corruption: using power to restrict power

In the process of human civilization, people always regard the establishment of a government that serves themselves wholeheartedly as an ideal and Hope,

This is not a bad thing, but hope must be implemented in the supporting political system. Restricting power with power means the external restriction of one kind of state power on another kind of state power. Through the mutual restraint between various state agencies, the basic balance of power is achieved and preventing one of them from happening. The power is too powerful and abused. In particular, efforts need to be made in the following areas:

Fully understand the necessity of power supervision. The behavior of state agencies in exercising public power is related to the overall development of the political, economic, and cultural construction undertakings of various countries. It is by no means dispensable, important or light, large or small, and can be compared to personal affairs. Therefore,

the legalization of the power positioning and interrelationships of legislative, administrative, and judicial organs has a long history. Take administrative power as an example. From ancient times

to this day, this kind of power has been the most practical, vast, and authoritative. Administrative agencies can use authorization, approval, certificate issuance,

charges, prohibitions, orders, controls, penalties and other powers to exercise delegated legislative power, law enforcement power, and state management power.

Administrative penalty power, discretionary power, and forcing all members of society to obey this power. This will inevitably lead to a conflicting relationship between the government and those being managed, as well as a power confrontation relationship with other state agencies. From this point of view, paying attention to the checks and balances between state agencies is not only considered from the perspective of the democratic consciousness of "people's sovereignty", but also manifests itself as a way to strengthen national management. > "Practicality" requirement. It should be said that politicians are the most pragmatic. It is conceivable that if the main state agencies that make up the state body are at odds with each other, if civil servants expand their powers without restrictions, and the supervision system shows that the control is weak

and there is The situation of not correcting mistakes and letting things go is naturally a manifestation of a serious imbalance in the balance of political power, and such a society must also be a society that has lost order and the support of the people.

Reasonably utilize the creativity of human civilization. In the process of combating power corruption, there are many examples with remarkable results in ancient and modern times, both at home and abroad. For example, the supervisory system in Chinese history is famous for its sound and complete supervisory regulations, relatively independent supervisory agencies, extensive supervisory powers, and effective supervisory power in recruiting powerful people. The supervisory censor is responsible for It carries the important mission of investigating, impeaching, admonishing, auditing, supervising examination

, assessment, investigation, public prosecution and trial of officials. In fact, it is to realize the "way of governing officials" through "governing officials"

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, worthy of careful study by contemporary people. Among modern countries, the United Kingdom, Sweden, and Singapore are all successful examples of clean government construction.

The British civil service system is strict and strict. Through assessment, the civil service team is kept relatively pure. Under the constraints of the standardized system, civil servants are walking on thin ice and dare not "cross the pond". Sweden has advocated the legal spirit of "elimination of privileges and equality between officials and citizens" since ancient times.

The supervision of the parliamentary ombudsman cooperates with the supervision of political parties and the supervision of the press and works effectively, thus becoming the mainstay of Nordic political integrity

< p> Want the country. Singapore is a country with a strong traditional Chinese culture and a country that pays attention to the rule of law. Its anti-corruption legislation is sound and clear, its anti-corruption institutions are independent and efficient, and its anti-corruption measures are strict and powerful. It has unique characteristics and charm and is worthy of our country’s reference in improving the current system.

Effectively ensure the effectiveness of political reform. The ongoing political system reform in contemporary China is mainly an internal reform aimed at the establishment of state power. It is closely related to the supervision goal of controlling the abuse of power to be achieved by legal supervision and is conducive to

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The substantial realization of the control system.

The basic approaches and methods are: (1) Reduction of power. The government only retains part of the management and approval powers, and cannot interfere in every detail. (2) Decomposition of power. Power is held by different agencies and officials to prevent the arbitrary exercise of major

power. (3) Checks and balances of power. Legislatures and judicial organs should effectively enjoy control over administrative organs and change the current situation in which administrative power has expanded while legislative and judicial power has weakened. (4) Disclosure of power. The government should be fully aware that "black-box operations" are a breeding ground for power corruption. In the fight against corruption, we must not ignore the call for "open government affairs" and its potential power. (5) Power supervision. The existing review system, approval system, audit system, supervision system, inquiry system, assessment system, recall system, hearing system, reconsideration system, litigation system, etc. can all be called the benefits of power control. Swords should also be continuously improved and developed.

Support the trend of establishing specialized supervision. In addition to the establishment and improvement of the restrictive relationship between legislative power, executive power, and judicial power, currently, countries in the legal supervision system are tending to establish external, independent supervision agencies to restrict power. Because, "

The problems that arise now are 'polycentric' and cannot be solved individually by the legislative, administrative and judicial organs. It requires a

comprehensive agency." [ 3] (P518-519) Singapore’s Anti-Corruption Investigation Bureau, Hong Kong’s Independent Commission Against Corruption, France’s Administrative Court

, Austria’s Constitutional Court, etc. are all relatively independent supervisory organizations with clear status and personnel. The characteristics and advantages of conciseness, enhanced power, and high efficiency have become a model for the new supervision system. In our country, people's congresses at all levels, the Party's disciplinary supervision agencies,

administrative supervision agencies, people's procuratorates, audit organizations, etc. all enjoy a certain degree of supervisory power in terms of governance of corruption.

, often in the form of "joint office work", and have investigated and dealt with many major and important cases. But the shortcoming is that this system allows all kinds of parallel supervision agencies to enjoy the power of supervision. It still has the defects of overlapping agencies, unclear division of labor, vague powers and low efficiency. It needs

Carry out clear legal positioning and division of powers and responsibilities for the above-mentioned supervision entities. To this end, the author recommends that our country should merge its anti-corruption forces and establish a National Independent Commission Against Corruption Office specifically responsible for corruption governance to achieve external, specialized, independent, and effective supervision.

3. Social control of power corruption: restricting power with rights

Restricting power with rights means clarifying the relationship between state power and citizen rights. connections and boundaries, giving full play to the public's restrictive role in state power, allowing them to supervise the power behavior of state agencies and their civil servants in the process of protecting the realization of their own rights.

This argument is mainly based on the following three reasons:

Legitimate power comes from rights. According to the perspective of "people's sovereignty", public power represents the unity of the social community. The government is only an agent to realize the interests of the people. The government is the same as the members of society. It does not possess privileges. On the contrary, it must obey the political, legal and moral constraints that constitute the rules of the body. Since modern times, the idea that "all power belongs to the people" has been deeply rooted in the hearts of the people. The principle that state power is granted by the people and naturally limited by the people's rights and interests has also become a reality through constitutional practice.

Social organizations, social groups, and social members have the right to participate in the right to vote, to vote, to question, to criticize, to suggest, to remove

the right to hear, to appeal, to accuse. , exercise the right to report, safeguard one's own interests, restrict the behavior of power, and make democratic supervision

an important foundation for ensuring the legitimate operation of state power. But on the other hand, people should also deeply realize that the people do not directly enjoy legislative, law enforcement and judicial powers, but need to entrust specific state agencies and public officials to exercise public power. ,

If the authority destroys the balance structure of power and rights, the interests of the people will be harmed. British scholar Harrington once asserted: "Sovereignty should be an indispensable thing, but it is also a very terrifying thing.

This is just like gunpowder to a soldier. It can make him safe or put him in danger. "[4](P103) Therefore, every time the state sets up a kind of power, it must

require it to represent the will and interests of the people. When the public power is too powerful and exceeds the will of the power client, When the scope of wishes and expectations causes the behavior of power to conflict with the rights of the people, legal means must be used to restrict its illegal operation from all aspects of the generation, distribution and implementation of power.

　

Illegal power is afraid of rights. The essence of democratic supervision is to mobilize various social supervision resources to form a multi-level power supervision network within society to achieve "comprehensive management of power control." ". In this regard, Aristotle gave us many warning quotes. He said: "Those who have more things are less likely to be corrupted", "The majority is less likely to be corrupted than the minority", "

A group of good people must be less prone to corruption." This all shows that the public's restraint on power is an important constraint. In fact,

the power of corruption lies in the control of people with ** A society with the same will and interests is "torn into pieces", which is a typical "breakdown". When the people form a united force, there is no place for corruption to hide. There is no place for it. In contemporary times, people have realized the power and depth of social control and have used this power through various channels, such as news media. Public reports, petitions and reports from the people, consultations and dialogues organized by the CPPCC, trade unions and women's federations to protect the interests of the weak in society, social autonomous groups increasingly playing the role of civil mediation, etc. We believe that when the people are generally mobilized, The day when corruption breaks out is when corrupt elements have no place to hide.

Heteronomic power requires self-discipline. From the perspective of the balance between power and rights, the public’s influence on government power is limited. Restrictions are just "willingness". In addition to being monitored by civil society, the government should also be bound by internal self-mechanisms to meet the requirements of self-discipline, self-reflection, and self-motivation for governments at all levels. Accepting the regulations of the system, following professional disciplines, and catering to moral judgments

are not only a reflection of the nature of the government, but also the nature of human beings to seek advantages and avoid disadvantages. Otherwise, the government will be out of tune with civil society

No. For example, the government will "proactively" adopt certain self-monitoring measures, promulgate various administrative regulations, strictly control major management activities, make prudent decisions, and implement democratic centralism and collectivity. leadership system, and punish members who violate disciplines

through internal removal and punishment, etc., in order to maintain the government's own image and prevent internal agencies and members from rebelling against the overall goals of government behavior

. Therefore, constraints can be divided into external and internal, heteronomy and self-discipline, and compulsory and voluntary, but in any case, the purpose of constraints is found in the consequences of the "limitation" of government power.

4. Audit supervision of power corruption: controlling power with specialized technology

Auditing is the process by which the national audit agency reviews original vouchers, accounts, and statements. , assets, documents, and activities to inspect, review, evaluate, and authenticate the financial activities of relevant state agencies,

financial institutions, enterprises and institutions to determine their authenticity, legality and effectiveness. .

　

In modern economic life, driven by economic interests, some criminals adopt various means and tricks to control every aspect of property possession, investment appreciation, exchange and distribution, and consumption. A link that intensifies the activities of illegally amassing wealth. Especially in some large-scale violations of disciplines and laws, the phenomenon of manipulation of accounts has increased. The traces of the crimes are hidden and the methods of committing the crimes are cunning. The Tao also cures the person's body." The understanding of the characteristics of audit supervision is based on the superiority of audit technology methods. Audit supervision has a complete and scientific operating system, such as review method, verification method, sequential investigation method

, reverse investigation method, inventory method, external investigation method, clue screening method, supporting reduction method, and three-dimensional investigation method Accounting method, accounting method, etc.

This kind of

special technical methods enable auditing agencies to expose and correct illegal and corrupt behaviors in the economic field, and serve as a basis for the supervision and inspection of discipline inspection, supervision, judicial

yards, finance, and taxation departments. Detect major and important cases and establish meritorious service. It can be said that audit supervision has become an important means of controlling power corruption in the great market economy and cannot be replaced by any other form of supervision. A look at its development trends is as follows:

Use the economic function of audit supervision. In China, rational thinking about legal supervision tends to emphasize political necessity, and the practice of establishing mutual restraint systems in the political field is relatively mature. However, the author believes that the restraint mechanism is not only applicable to legislative supervision and law enforcement supervision under the conditions of political and social representative system, but should be more widely applied to "

rights in all economic fields agent” situation. For example, when the ownership and management rights of state-owned assets are separated, how to supervise the widespread phenomenon of "converting public assets to private interests" and evacuating state assets should be the focus of legal supervision discussions. Broadly speaking, the basic issue of human survival is economic issue. Economic interests have become the driving force of all social activities and the touchstone for judging whether human behavior is reasonable or legal. Success and failure, high efficiency and low energy, progress and backwardness all depend on the legalization and realization of rights and interests in economic activities, and the corruption of power is mainly manifested in the political economy where illegal power and illegal interests are integrated. Collusion

Corruption. This requires us to treat the supervision issues in the economic field at a higher level parallel to, or even beyond, the supervision issues in the political field. It can be said that audit supervision is rooted in the need to control economic activities. As long as economic activities exist widely, auditing will become necessary, and the economic significance of auditing should be higher than the political significance. Using audit organizations to supervise economic operations and maintain a good competitive environment can not only effectively save economic costs, but is also the best preventive measure for power corruption caused by political and economic collusion.

Pursue the practical value of audit supervision. The practicability of audit supervision is not possessed by all other forms of supervision, that is, whether in theory or in practice, audit work is related to the development of the national economy and protects the development of the national economy

sail. In our country, constitutional review is rarely used, the power of recall of deputies to the National People’s Congress is rarely exercised, social groups’ protection of local interests is still biased, and the supervision of the people is scattered and ineffective. The above-mentioned supervision has illusory elements and supervision gaps, but the premise and consequences of audit supervision are real, and it is often expressed through the quantification of economic figures

Indicators and scientific and accurate technical means . For those under supervision, once they are investigated for corruption, they will suffer economic losses. This loss is painful for the people under supervision; for supervisors, due to the accumulation of human civilization, Auditors

can make audit conclusions with "confidence" and put those who violate laws and disciplines into "irrefutable" reasoning, so that "no matter how cunning a fox is

he cannot defeat a good hunter. ". Giving full play to the practicality of this kind of audit supervision is the vitality of audit supervision. But at present,

the application of auditing is still not directly proportional to its practical value. We still have great

potential to tap in terms of the effectiveness and efficiency of audit supervision. In particular, it is necessary to increase regular audits of key audit objects, strengthen audits of finance, finance, taxation, industry and commerce, and foreign trade activities, and implement economic responsibility audits of leading cadres when they are in office and when they leave office. It is helpful to set up an iron wall of defense against power corruption.

Ensure the independent status of the audit agency. The audit agency has a special mission, which requires it to have a certain degree of independence in its organizational structure and be free from interference from other administrative agencies, social groups and individuals. Looking at the current setup of audit institutions in various countries, there are roughly three types.

The first is that it is subordinate to the parliament, and countries such as the United States, Canada, and Spain belong to this model; the second is that it is subordinate to the government, and countries such as Sweden, Saudi Arabia, and Jordan adopt this system; the third is that it is neither subordinate to the parliament nor the government. It is not affiliated with the government, and is independent in terms of funding, personnel, and structure. It only reports audit results to parliament or the government. France, Germany, Japan, and India have established such systems.

China's current system basically belongs to the second type. The audit agency is one of the working agencies established within the government, which makes peer audit difficult. Legal supervision itself is "finding faults" and is easy to "offend people." Audit agencies and auditors stand on the "opposite" of the government agencies and government officials being audited, and often face tremendous pressure and resistance. . Therefore, to achieve effective audit supervision, we need to reform the dual leadership system so that the audit institution has a separate organizational system among the state agencies and is directly responsible to the superior audit institution without being subordinate to the same level of government. Only with responsibility can we achieve beneficial and measured economic supervision.

Promote the full-time development of audit supervision. The basis for the realization of audit supervision power lies in the audit subject's mastery of professional and technical knowledge.

Therefore, the professional quality requirements for auditors are also higher than those of ordinary national public officials. In addition to having the necessary political literacy, legal knowledge, management experience, and observation skills, auditors must also be familiar with financial knowledge, accounting knowledge, trade knowledge, and taxation knowledge. And master a certain degree of accounting auditing methods. Only in this way can audit supervision be accurate, appropriate, fair, objective and legal. The professionalization of the audit function means that the audit agency arranges its own audit work plan and independently reviews, evaluates and audits audit matters; it means that the funds necessary for the audit agency to perform its duties should be included in the

The fiscal budget is guaranteed by the government in a timely and sufficient manner; it means that the auditors perform their duties as a third party in accordance with the law and have an impartial position when

implementing the audit; it means Auditors have relatively fixed positions, and their salaries, promotions, appointments, removals, and retirements are all protected by law. They are not subject to transfer or removal for non-violation of duties or dereliction of duty.

　

In summary, anti-corruption must address both the symptoms and the root cause, and incorporating power restrictions into the legal track is the fundamental solution. In the process of anti-corruption, it is especially necessary to control the abuse of power from the perspective of strict economic supervision, and to prevent corruption types involving political and economic collusion

as an important task. At the same time, bringing those who corrupt power to justice is also an inevitable requirement for exercising the supervisory function. We firmly believe that corruption

is the work of scum and is the indignation of mankind. Taking comprehensive measures of legal supervision to control it will surely control corruption in the bud and combat corruption.

At this time. In this process, legal supervision will inevitably contribute to China's overall reform, development, and stability.

References

[1] Lin Zhe. Power Corruption and Power Restrictions [M]. Beijing: Law Press, 1997.

　

[2] Bodenheimer. Jurisprudence—Legal Philosophy and Its Methods [M]. Beijing: Huaxia Publishing House, 1987.

　

[3] Gong Xiangrui. Comparative Constitution and Administrative Law [M]. Beijing: Peking University Press, 1986.

[4] James Harrington. Oceania [M]. Beijing ：The Commercial Press, 1963.