我国审计体制改革和审计法的修改

发布时间：2018-12-23 13:25

【摘要】：1982年宪法确立了我国的审计监督制度。在过去30多年的实践当中,审计监督为我国经济社会发展提供了健康发展的保障。与此同时,在国家的治理体系中,审计的功能也不断拓展,社会对审计监督的要求也越来越高。党的十八届四中全会提出要全面推进依法治国,建设中国特色社会主义法治体系,建设社会主义法治国家,提出要完善审计制度,保障审计机关依法独立行使审计监督权。因此,对过去30多年我国审计体制的运行状况进行总结,对宪法、审计法进行修改,对不利于审计监督职能充分发挥的现行审计体制进行改革,有利于审计监督充分发挥对行政权力的制约功能,为党领导的有中国特色的社会主义建设事业保驾护航。本文绪论部分简要介绍了选题的背景和意义、国内外研究现状、研究方法和创新点;第一章论述了审计监督在党和国家监督体系中的地位,介绍了审计的产生、审计监督体制的类型、审计的宪法地位、法律地位和政策地位;第二章论述了我国行政型审计体制的产生、发展和现状,通过回顾历史说明我国建立行政型审计体制的历史必然性,分析了我国审计体制的特点和存在的问题;第三章论述了我国建立立法型审计体制的必要性,即审计受托责任和和社会主义民主政治的内在要求、社会主义市场经济发展的必然要求、推动国家治理体系和治理能力现代化的需要;第四章提出了对我国审计体制改革和审计法修改的思路和建议,在总结前人研究的基础上,提出以保障人民当家做主为根本使命,修改宪法、审计法等法律,构建具有中国特色的审计监督体制和审计法律体系。即把审计署整体划归全国人大,成立全国人大审计委员会,承担立法和对中央政府的审计监督职能,对全国人大及其常委会负责。地方各级政府的审计机关同时划入本级人大,成立地方人大审计委员会,承担对本级政府的审计监督职能,对本级人大及其常委会负责。这就使国家审计回归到受人民委托对使用财政资金和公共资源的政府进行监督的本原上来。
[Abstract]:The 1982 Constitution established the audit supervision system of our country. In the past 30 years, the audit supervision has provided the healthy development guarantee for our country's economic and social development. At the same time, in the governance system of the country, the function of audit is expanding constantly, and the requirement of audit supervision is becoming higher and higher. The fourth Plenary session of the 18th CPC Central Committee proposed that we should comprehensively promote the rule of law, build a socialist legal system with Chinese characteristics, build a socialist country ruled by law, perfect the audit system, and ensure the independent exercise of audit supervision by audit institutions according to law. Therefore, this paper summarizes the operation of the audit system in China in the past 30 years, modifies the Constitution and the Audit Law, and reforms the current audit system which is not conducive to the full development of the audit supervision function. It is beneficial to the audit supervision to give full play to the restriction function of the administrative power and to protect the socialist construction cause with Chinese characteristics led by the Party. The introduction of this paper briefly introduces the background and significance of the topic, domestic and foreign research status, research methods and innovative points; The first chapter discusses the status of audit supervision in the party and state supervision system, introduces the emergence of audit, the type of audit supervision system, the constitutional status of audit, legal status and policy status; The second chapter discusses the emergence, development and present situation of the administrative audit system in our country. Through reviewing the history, it explains the historical inevitability of establishing the administrative audit system in our country, and analyzes the characteristics and existing problems of the audit system in our country. The third chapter discusses the necessity of establishing the legislative audit system in our country, that is, the audit fiduciary responsibility and the inherent requirements of socialist democratic politics, and the inevitable requirements of the development of socialist market economy. The need to promote the modernization of national governance system and governance capacity; The fourth chapter puts forward the ideas and suggestions on the reform of audit system and the revision of audit law in our country. On the basis of summarizing the previous studies, the author puts forward that the fundamental mission is to ensure the people to be the masters of their own country, and to amend the constitution, audit law and other laws. Build the audit supervision system and audit legal system with Chinese characteristics. That is to say, the Audit Office should be integrated into the National people's Congress, set up an audit committee of the National people's Congress, assume the functions of legislation and audit supervision over the central government, and be responsible to the National people's Congress and its standing Committee. The audit institutions of local governments at all levels are also assigned to the people's congresses at the corresponding level and set up audit committees of the local people's congresses to assume the functions of auditing and supervising the governments at the corresponding levels and to be responsible to the people's congresses and their standing committees at this level. This causes the state audit to be entrusted by the people to supervise the use of financial funds and public resources.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.27;F239.22

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