在今日國家公共支出持續增加，公共債務不斷攀升下，審計制度在財政監督體系內日益重要。傳統上審計機關在整個預算流程（編製、審議、執行及審計決算）僅限於扮演被動且消極的角色，就明確劃分的審查標的，以確定的審查標準，審查預算執行是否符合法定預算之要求。隨著國家定位與審計理論之演變，審計制度應與時俱進，才能發揮應有文功能。 本文主要係基於現代民主法治國的觀點，就現行審計制度憲法上應有的角色與地位加以釐清，針對審計監督的標的以及審計標準加以說明並且提出審計制度所遭遇的難題，希望藉由上述討論，提供審計制度改革時更多的觀點及思考模式。

Currently, the public expenditures as well as public debts keep growing. The public audit system becomes more and more important in the finance supervision system. Traditionally, the audit agency plays a passive role in the budget making process. It only inspects whether budget performance meets the requirements of authorized budget in light of comprehensible budget objects and audit criteria. As the change of the role of the government and the theory of public audit, the public audit system needs to be altered so that it can be more functional. The main purpose of this article is to clarify the constitutional role and status of the contemporary public audit system based on the view of modern democratic countries. This article also presents the difficulties encountered by the public audit system on the matters of audit supervision objects and audit criteria. Through the discussions mentioned above, this article provides ideas and recommendations for the amendment of the public audit system.