基于审计视角的新时期反腐败的研究

发布时间：2018-02-19 23:58

本文关键词： 反腐败审计舞弊监督　出处：《南京财经大学》2006年硕士论文　论文类型：学位论文

【摘要】： 腐败是一个由来已久的话题,作为人类社会的痼疾之一,腐败造成了各种严重的经济、社会和政治方面的后果,而反腐败的历史更是贯穿了整个人类的阶级社会发展过程。我国正处于社会主义市场经济的发展时期,对权力的制约缺乏完备的制度,因此,反腐败斗争非常艰巨。从世界各国反腐败成功经验和我国的实践来看,审计作为权力的监督机制的一种,在反腐斗争中起到了重要的作用。审计因为受托经济责任的发生而发生,因受托经济责任的发展而发展,受托责任关系是审计存在的重要条件。腐败可以说是责任人在行使公共权力和资源的过程中无视受托责任的一种表现,因而审计对于查处腐败有着义不容辞的责任,反腐败需要审计的参与。同时审计在审计程序、审计技术、审计结果运用、人员素质等方面拥有自己独特的综合优势,可以起到遏制腐败的作用。中共中央颁布的《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》更是将审计监督纳入了反腐倡廉的监督机制,并强调指出,要强化审计监督,突出对重点领域、重点部门、重点资金和领导干部经济责任的审计。在我国进入市场经济高速发展的今天,进入新时期后,腐败有了新的特点和形式,与之同时,反腐败斗争也随之掀开了新的一页。在审计署2006至2010年审计工作发展规划中提出:要继续坚持以真实性为基础,严肃查处重大违法违规问题和经济犯罪,治理商业贿赂,惩治腐败,促进廉政建设。因此研究审计如何更好地在反腐败斗争中发挥其积极作用,是有巨大的理论意义和实践意义的。本文围绕审计参与反腐败的问题,通过五个部分进行了论述:第一部分是研究背景与问题的提出,主要阐述了本文的研究意义及背景,以及文中重要概念的界定。第二部分主要分析了腐败的表现及其成因、腐败与舞弊的联系,以及前两者与审计之间的关系。第三部分主要论述了审计在反腐败中的地位和作用。该部分首先分析了我国的审计监督体系是如何发挥监督作用的,其次分析了我国的审计监督体系如何发挥反腐败的作用,最后通过对不同类型审计监督国家之间的比较,总结了我国可以借鉴的部分国家审计监督的成功经验。第四部分针对新时期下腐败的表现出来的特点提出几种有针对性反腐败审计的方法。文章的最后从客观和主观两个方面总结了目前审计参与反腐败工作中存在的问题,并提出相应的政策建议。
[Abstract]:Corruption is a long-standing topic, as one of the ills of human society, corruption caused by all kinds of serious economic, social and political consequences, and anti-corruption history is throughout the entire development process of human being. China is in the period of development of socialist market economy, the lack of complete system. To restrict the power of the anti-corruption struggle is very arduous. From the world's anti-corruption experience and China's practice, audit as a kind of power supervision mechanism, in the struggle against corruption has played an important role. But because of the economic responsibility audit has occurred, but due to the development of the economic development responsibility, accountability is an important condition for the existence of audit. Corruption can be said is a responsible person ignore the accountability in the exercise of public power and resources in, because of the audit To investigate corruption has an unshirkable responsibility, anti-corruption needs auditing. At the same time audit in the audit procedures, the audit technology, the use of audit results, have their own unique advantages of the comprehensive quality of personnel, can play the role of the fight against corruption. The CPC Central Committee promulgated the "perfect education, system, supervision and punishment corruption prevention system for the implementation of the outline > is included in the supervision of audit and supervision mechanism of anti-corruption, and stressed that, to strengthen the audit supervision, focus on key areas, key departments, key funding and leading cadres of economic responsibility audit. In our country entered the rapid development of market economy, after entering the new era, corruption a new characteristic and form, and at the same time, anti-corruption struggle has also opened a new page. In the proposed development planning audit audit work from 2006 to 2010: to continue to adhere to the truth Based on the reality, we must seriously investigate and deal with major violations of laws and regulations and economic crimes, control commercial bribery, punish corruption and promote the construction of clean government. Therefore, it is of great theoretical and practical significance to study how to play an active role in the fight against corruption.
This paper focuses on the audit in the anti-corruption issue through five parts: the first part is to put forward the research background and issues, mainly expounds the research significance and background of this paper, and define the key concepts in this paper. The second part mainly analyzes the manifestations and causes of corruption, corruption and fraud, as well as the relationship between between the former two and audit. The third part mainly discusses the position and function of auditing in anti-corruption. The first part analyzes China's audit supervision system is how to play a supervisory role, followed by the analysis of China's audit supervision system to play the role of anti-corruption, finally through the comparison between different types of audit supervision of the state, summarizes the successful experiences of national audit supervision in China can be used for reference. The fourth part puts forward several kinds of corruption in new period features In the end, the article summarizes the existing problems of audit participation in anti-corruption work from two aspects: objective and subjective, and puts forward corresponding policy recommendations.

【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.2;D630.9

【引证文献】