“审计风暴”所揭示的不过是大量问题的冰山一角,更应当引起我们严重关注的,是隐藏在冰山底下理念上的误区以及制度与体制上的诸多漏洞。中国正走上立宪主义道路,理应在立宪主义视野下对传统审计理念予以革新。而面对“审计风暴”这样重大的宪政问题,立宪主义也有必要作出民主立宪、法治立宪和财政立宪等方面的回应。 What the “audit storm” reveals is only the tip of the iceberg of a great deal of problems. What deserves our serious attention is the misunderstandings and institutional and institutional loopholes hidden in the iceberg. China is embarking on the path of constitutionalism and should reform the traditional concept of auditing from the perspective of constitutionalism. In the face of such a major constitutional issue as “the audit storm,” it is also necessary for constitutionalism to respond in the areas of democratic constitutionalism, constitutional rule of law, and constitutional government.