中国特色财产申报审计制度立法草案研究

发布时间：2018-05-17 14:38

本文选题：财产申报审计制度 + 中国特色　；参考：《宁波大学》2017年硕士论文

【摘要】：1766年,瑞典开始探索财产申报制度。世界各国也纷纷建立起具有本国特色的财产申报制度,多个国家都对财产申报制度进行了立法。美国、新加坡、韩国等发达国家的实践也表明了财产申报具有预防腐败的作用。立足于我国的政治生态环境,我国也展开了财产申报试点建设探索。在试点建设的热情过后,试点地区建设陷入了停滞。多数试点财产申报制度并没有发挥治理腐败的应有效力。究其原因,我国的官员财产申报在制度体系设计方面仍存在一定的缺陷。目前,我国虽然自2013年开始对财产申报内容进行抽查与核实,但仍没有建立起系统完善的财产申报审计责任追究制度。在缺少审计核实环节、缺少法律约束的情况下,财产申报难免会“流于形式”。如何建设更加完善的财产申报制度是一项重要的反腐败建设工作。在文献研究基础与试点地区调研后,解析出中国特色财产申报审计制度影响因素,利用问卷星平台发放问卷获取初始数据。采用SPSS 20.0对因素进行了因子分析与对应分析后,在17项因素基础上,从制度环境与制度安排两个方面进行分析。解析出政府推动因子,制度担忧因子,制度设计与立法因子、财产申报广度因子、现阶段规章制度推动因子,共计5个因子,为财产申报审计制度建立提供依据。同时,本研究还从公职人员职位级别与特色因素建设对应分析入手,探讨了被调查者职位高低与其对中国特色财产申报审计制度影响因素的满意程度,为财产申报审计制度立法路径与推行策略提供支撑。基于因子分析与对应分析结果,笔者认为我国需要进一步扩大申报主体范围、细化申报内容、健全申报受理机构等。监督环节中,需要增设更加完善全面的财产申报审计制度,落实监督,并增强惩处力度,加大财产申报审计制度约束力。以上述研究为基础,拟定《中华人民共和国财产申报审计制度条例(草案)》。同时,笔者认为财产申报审计制度的推进可以实行存量消化减少阻力的渐进式改革策略,减少推行阻力。
[Abstract]:In 1766, Sweden began to explore the property declaration system. Countries all over the world have established the property declaration system with their own characteristics, and many countries have legislated on the property declaration system. Practices in developed countries such as the United States, Singapore and South Korea have also shown that property declarations can prevent corruption. Based on our country's political ecological environment, our country also launched the property declaration pilot construction exploration. After the enthusiasm of the pilot construction, the pilot area construction has stalled. Most of the pilot property declaration system did not give play to the effectiveness of corruption. The reason is that there are still some defects in the system design of official property declaration in our country. At present, although China began to check and verify the contents of property declaration in 2013, it has not established a systematic and perfect system to investigate the audit responsibility of property declaration. In the absence of audit and verification, and lack of legal constraints, property declaration will inevitably become a mere formality. How to build a more perfect property declaration system is an important anti-corruption construction work. On the basis of literature research and research in pilot areas, this paper analyzes the influencing factors of property declaration audit system with Chinese characteristics, and uses the questionnaire star platform to issue questionnaires to obtain the initial data. After the factor analysis and correspondence analysis are carried out by SPSS 20.0, on the basis of 17 factors, this paper analyzes the institutional environment and the institutional arrangement from two aspects: the institutional environment and the institutional arrangement. This paper analyzes the factors of government promotion, system worry, system design and legislation, property declaration breadth, rules and regulations at present, which provide the basis for the establishment of property declaration audit system. At the same time, this study also starts with the corresponding analysis of the level of public officials' position and the construction of characteristic factors, and probes into the degree of satisfaction of the positions of the respondents and the factors affecting the auditing system of property declaration with Chinese characteristics. To provide support for the legislative path and implementation strategy of property declaration audit system. Based on the results of factor analysis and correspondence analysis, the author thinks that our country should further expand the scope of declaration subject, refine the declaration content, perfect the application acceptance organization and so on. In the process of supervision, it is necessary to set up a more perfect and comprehensive property declaration audit system, implement supervision, strengthen punishment and increase the binding force of property declaration audit system. Based on the above research, the regulations of the people's Republic of China on the Audit system of property Declaration (draft) are drawn up. At the same time, the author thinks that the advance of property declaration audit system can implement the gradual reform strategy of stock digestion and reduce resistance, and reduce the implementation resistance.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.27

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