韩国监审合一体制与我国监审制度改革

发布时间：2018-04-11 10:28

本文选题：监察 + 审计　；参考：《中国政法大学》2010年硕士论文

【摘要】：本文通过对韩国监察院的监察审计合一制度和中国的监察审计分立制度进行比较,阐释韩国监察审计合一制度和中国监察审计分立制度相互的优势和存在的不足.借鉴世界其他国家和地区采取的监察审计合一体制,从解决审计监督乏力、预防和打击腐败、提高政府绩效管理、提升国有企业效益、提高政府公共管理水平和加强对领导干部监督等方面考虑,笔者认为在现阶段中国借鉴韩国监察审计合一体制总体上利大于弊。笔者提出我国应从实际国情出发,坚持因地制宜的原则,在中央和地方以及国有企事业单位中大力推行监察审计合一体制,在国家层面建立权威性高、独立性强、监督力度大、内控机制严的国家监察委员会,统一行使监察权和审计权,直接对最高权力机关负责;同时适时推进党的纪律检查机关与监察机关的分立,实现党政分开,以更好的适应民主政治发展需要和更好的履行纪律检查及行政监察职责;积极鼓励各地方政府以及国有企事业单位结合自身实际在监察审计合一体制的具体形式上进行有益探索,真正将监察和审计监督力延伸到公共权力行使的各个方面,以保障权力的依法、及时、合理使用。
[Abstract]:In this paper, the author compares the unified system of supervision and audit in Korea with the system of separation of supervision and audit in China, and explains the advantages and disadvantages of the system of supervision and audit in Korea and the system of separation of supervision and audit in China.Drawing lessons from the system of supervision and audit adopted by other countries and regions in the world, we should deal with the weakness of audit supervision, prevent and crack down on corruption, improve government performance management, and enhance the efficiency of state-owned enterprises.In order to improve the level of government public management and strengthen the supervision of leading cadres, the author thinks that at the present stage, the advantages and disadvantages of Korea's unified supervision and audit system are greater than the disadvantages.The author puts forward that our country should proceed from the actual national conditions, adhere to the principle of adapting measures to local conditions, vigorously implement the unified system of supervision and audit in the central, local and state-owned enterprises and institutions, and establish a highly authoritative, independent and strong supervision system at the national level.The State supervisory committee, which has a strict internal control mechanism, uniformly exercises its supervisory and auditing powers, and is directly responsible to the highest organs of power; at the same time, it should at the same time promote the separation of the party's disciplinary inspection organs from the supervisory organs, and realize the separation of the party and the government.In order to better meet the needs of democratic political development and better perform the duties of disciplinary inspection and administrative supervision;Actively encouraging all local governments and state-owned enterprises and institutions to make beneficial explorations on the specific forms of the unified system of supervision and auditing in the light of their own reality, so as to truly extend the power of supervision and audit supervision to all aspects of the exercise of public power.In order to ensure the power of the law, timely, reasonable use.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D921;D931.26

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