完善我国国家审计监督的法律思考

发布时间：2018-04-28 21:24

本文选题：审计 + 程序　；参考：《兰州大学》2014年硕士论文

【摘要】：审计是国家治理的工具。忠实履行审计监督职能,充分发挥好中国审计作为国家利益捍卫者、经济发展“安全员”、公共资金守护者、权力运行“紧箍咒”、反腐败“利剑”和深化改革“催化剂”的作用,推动完善国家治理和实现可持续发展。在当前形势下,腐败现象易发、高发,行为越来越隐蔽,要求审计机构提高审计工作效率和审计工作质量,用最有效的审计工作程序,及时发现问题。对苗头性、倾向性问题,早发现、早处理,从体制机制层面,提出解决办法,从而实现审计作为国家免疫系统的功能。对于存在的违法违纪行为,采取有力措施,给予及时纠正,维护社会公平正义。本文从问题着手,分析原因,寻找对策。希望从审计思想、法律思想、法律制度、审计程序等方面,找到解决问题的办法。全文将中国国家审计程序融入到国家法律系统中,结合法理学、行政程序法学的知识进行思考,希望通过完善中国国家审计程序制度,解决审计的覆盖率低下、审计执法不及时、审计程序效率低、审计打击精度不够、审计报告质量不高、审计调查审批程序繁琐,时间漫长、审计法律文书和部分审计调查的证据在刑事案件中难以作为证据使用等问题。本文主张通过建立简易审计程序、简化审计立项程序、优化审计通知和审前调查程序、简化审计查询银行存款的审批程序、开展多部门信息联网审计、完善审计公开制度和报告审理制度、完善审计证据同司法证据的无缝对接、利用现代科学技术,开展计算机审计和联网审计等措施,提高审计监督的水平和审计监督的有效性,降低行政成本。通过采取上述措施,必将极大地发挥审计在国家治理中的价值。
[Abstract]:Audit is the tool of national governance. To faithfully perform the audit and supervision functions, to give full play to China's audit as a national interest defender, a "security officer" for economic development, a guardian of public funds, and a "magic spell" for the operation of power. The role of anti-corruption "sword" and deepening reform "catalyst" promotes the improvement of national governance and the realization of sustainable development. Under the current situation, corruption is easy to occur, and the behavior is becoming more and more covert. Audit institutions are required to improve the efficiency and quality of audit work, use the most effective audit procedures to find problems in time. In order to realize the function of auditing as the national immune system, we should find out and deal with the problem of seedling and tendency early, and put forward the solution from the level of system and mechanism in order to realize the function of auditing as the national immune system. For the existence of violations of law and discipline, we should take effective measures to correct them in time and maintain social fairness and justice. This article starts from the question, analyzes the reason, seeks the countermeasure. Hope from audit thought, law thought, legal system, audit procedure and so on, find the solution to the problem. The full text integrates the Chinese state audit procedure into the national legal system, combines the knowledge of jurisprudence and administrative procedure law, and hopes to solve the low audit coverage rate by perfecting the Chinese state audit procedure system. The audit law enforcement is not timely, the audit procedure is inefficient, the audit crackdown precision is not enough, the audit report quality is not high, the audit investigation examination and approval procedure is cumbersome, the time is long, Audit legal documents and part of audit investigation evidence are difficult to be used as evidence in criminal cases. This paper proposes to establish simple audit procedures, simplify audit procedures, optimize audit notification and pretrial investigation procedures, simplify examination and approval procedures for auditing and querying bank deposits, and carry out multi-sector information networking audits. We should perfect the system of auditing publicity and trial of reports, perfect the seamless connection between audit evidence and judicial evidence, utilize modern science and technology, carry out computer auditing and network auditing, and improve the level of audit supervision and the effectiveness of audit supervision. Reduce administrative costs. Through the adoption of the above measures, will play a great role in the value of auditing in national governance.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.1

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