公共经济权力审计监控机理研究
发布时间：2018-03-03 14:41
本文选题：公共受托经济责任 切入点：审计监控机理 出处：《西南财经大学》2011年博士论文 论文类型：学位论文
【摘要】：在阶级社会中,权力是一个敏感的话题。对于权力的研究,古往今来,多少理论学者已经从政治学、法学、经济学、管理学甚至哲学层面上展开了探究和研讨,且成果颇丰。但是,基于公共受托经济责任把公共经济权力从纷繁芜杂的权力体系中剥离出来,仅仅着眼于公共经济权力的研究,目前尚处于萌芽阶段,从公共经济权力异化的预防和审计监控的视角展开研究,尤为如此。 受托经济责任观认为,在委托受托关系中,受托人为履行公共受托经济责任,必须拥有对称的公共经济权力。在具体行权过程中,受托人由于受到各种主客观因素的影响,其权力运行状况存在着多种可能性,受托人可选择任何一种可能性。本文把为履行公共受托经济责任而行使的公共经济权力的行权状况作为出发点,在现有研究的基础上,进一步深化了公共经济权力审计监控研究,从细化公共经济权力以及构建经济权力导向审计模式和公共经济权力审计监控机制几个方面着手,分析论证了审计可以直接监控公共经济权力的行使状况,从而确保公共经济权力得到适当行使。 本文主要内容如下： 第一章,导论。先对选题的背景进行了分析,指出选题的重要意义。接着对经济控制论、受托经济责任以及公共经济权力审计的相关研究进行了梳理,最后阐述了本文的研究思路图、内容框架以及研究方法。 第二章,公共经济权力分析。首先是对权力,这个当今社会无论如何也不能回避的问题开始分析,对权力、经济权力、公共经济权力的内涵进行了界定,并从历史唯物论的角度论证了公共经济权力的最初产生。在对公共经济权力行权过程中的逻辑路线仔细分析后,初步找到了公共经济权力的载体的三个组成部分,其一是基于层层授权的与业务流程相关的行权资料；其二是某一项公共经济权力的直接行使者的行权痕迹；其三是按照公共受托经济责任的要求,行权者编制的行权报告。其次,又对公共经济权力的结构进行了分析,找到了公共经济权力的内在静态结构和动态结构。接着,考虑到公共经济权力和公共受托经济责任的对称性,又把两者放在一起进行了对比,两者失衡的地方正是公共经济权力异化的集中体现,也正是进行公共经济权力审计监控的目标所在。最后,对于公共经济权力异化的原因从主体论和客体论两个方面进行了解析,得出公共经济权力异化原因是多方面的。 第三章,公共经济权力分类的深化。本章着重着眼于以往学者对于经济权力的分类,在此基础上进行了细致深入的分类。首先根据行权主体把全部的公共经济权力分成政府及其部门的公共经济权力、公营非盈利组织的公共经济权力和公营盈利组织的公共经济权力,再在此基础上,根据政府及其机构的功能和作用、公营非盈利组织的事业使命或任务以及公营盈利组织在整个国民经济中的地位和作用以及作为市场主体的角色更进一步细化了每一部分的公共经济权力。 第四章,经济权力导向审计模式构建。经济权力导向审计模式包括理论框架和实践框架。理论框架指在受托经济责任不断拓展的前提下,委托人的要求不断推陈出新,要求受托人要能适应不断变化的要求,特别是涉及到受托经济责任的全面履行方面的适当责任,适当责任是为履责而行权的适当性。以及在此基础下,审计基本理论在审计本质、审计假设、审计目标、审计规范、审计信息和审计控制等方面呈现的显著特征。实践框架体现出在具体审计工作中审计策略、审计风险以及审计质量三者的具体内容以及相互之间的关系。 第五章,公共经济权力审计监控机制构建。在我国当今的经济政治体制的制度框架内,本文建立了由“权力制约权力”、“权利制约权力”和“道德制约权力”组成的一整套监控机制,并对其运行机制进行了分析和探究。在审计权对公共经济权力监控的机制中,举例细化了公共经济权力的行使过程,通过对其行驶过程中痕迹的分析,得出是否存在公共经济权力异化的现象；强调审计立法,要求赋予审计对公共经济权力行使监控权,把党的方针落实到具体法律法规上；针对审计经费的缺口,强调改革现有的审计经费划拨体制。另外,分别对权利如何制约权力以及道德如何影响权力进行了内在作用机理的综合全面分析。 第六章,公共经济权力审计监控机理实证分析。对于公共经济权力审计监控机理的相关问题,本文运用问卷调查的方式对公共经济权力审计监控机理涉及到的具体项目进行了调查,调查对象覆盖党政机关、审计部门、国企领导和高等院校师生等。调查结果发现,绝大多数被调查者对于开展公共经济权力审计监控是认同的,只是对于公共经济权力审计监控机制中的不同因素的重要性基于不同的背景表现出意见略有差异。另外,为在开展公共经济权力审计监控时借鉴经济责任审计成果,本文分析了某省审计厅对某一地级市市长的经济责任审计报告,发现经济责任审计对公共经济权力的制约和监督作用体现,找到了在开展公共经济权力审计监控时可以从经济责任审计中利用或借鉴的成果。在此基础上,提出了在开展公共经济权力审计监控时具体操作中要注意的五个方面的问题。 第七章,结论、创新点和未来研究方向。本文经过理论分析和实证验证得出审计是可以直接对公共经济权力进行监控的结论。 本文预计创新点主要有以下几个方面： 1、解析了受托经济责任理论的理论意义和现实意义,提出公共经济权力载体的概念,细化了公共经济权力和政府审计权力,在对公共经济权力直接审计监控的实践设计中把痕迹学的概念和原理引入并运用到审计领域。 2、构建了经济权力导向审计模式,深化了以公共经济权力审计监控为重心的审计理论体系以及审计对公共经济权力进行监控机制的研究,指出权力制约机制发挥作用的动态性。 3、用问卷和案例分析的方法对公共经济权力审计监控机理相关项目以及经济责任审计对权力的制约状况进行了调查和分析。
[Abstract]:In the class society, power is a sensitive topic for the study of power, many scholars have theory from ancient to modern times, from politics, law, economics, management science and philosophy on exploration and research, and has yielded fruitful results. However, public entrusted economic responsibility to public economic power is separated from the numerous the hybrid power system based on the research focus on public economic power, is still in its infancy, from the prevention and monitoring of economic power audit public alienation from the perspective of research, especially.
The concept of accountability, the entrusted relationship, the trustee for the performance of public accountability, must have the symmetry of the public economic power. In the exercise process, the trustee due to various subjective and objective factors, the power there are a variety of possibilities, the trustee may choose any one possibility in this paper. As the starting point for the implementation of public accountability and the public economic power exercise status, on the basis of existing research, to further deepen the study of public economic power audit supervisory control, from the aspects of refinement and the construction of public economic power and economic power oriented audit mode and public economic power audit supervisory control mechanism, analyzes the audit can directly monitor the public economic power status, so as to ensure the proper exercise of public economic power.
The main contents of this paper are as follows:
The first chapter, introduction. The background is analyzed, pointing out the significance of the topic. Then the economic control theory, the related research of accountability and public economic power audit carried out, finally, the paper elaborates the research idea, content framework and research methods.
The second chapter, analysis of public economic power. The first is the power, the society in any case do not avoid problems start analysis of power, economic power, the connotation of public economic power are defined, originally produced and from the historical materialism perspective demonstrates the power of public economy. In the thorough analysis of the logic process of power line the exercise of the public economy, initially found the three parts of the carrier of the public economic power, which is associated with layers of authorization of business process based on the data of the exercise; a public economic power directly exercise the exercise trail; third is in accordance with the requirements of public accountability, the exercise the preparation of the exercise report. Secondly, the public economic power structure was analyzed, found the inner static structure and dynamic structure of public economic power. Then, considering the Symmetry to the public economic power and public accountability, and put together the two were compared, both local imbalance is embodied in the alienation of public economic power, it is also a public economic power audit supervisory control target. Finally, for reasons of public economic power alienation from two aspects on the subject and object of analysis, the public economic power alienation for many reasons.
The third chapter, the deepening of public economic power classification. This chapter mainly focuses on the classification of the past scholars for economic power, on the basis of the detailed classification. According to the exercise subject to full public economic power into the government and its departments of public economic power, public non-profit organization of public economic power and public profit organization the public economic power, and then on this basis, according to the function and role of the government and public institutions, non-profit organizations and public business mission or task profit organization in the whole national economy in the position and role as well as the main role of the market further refinement of the each part of the public economic power.
The fourth chapter, the construction of economic power oriented audit model. Economic power oriented audit model including the theoretical framework and practical framework. The theoretical framework refers to continue to expand in the premise of accountability under the requirements of the principal innovation, ask the trustee to be able to adapt to changing requirements, especially in relation to the full implementation of the accountability aspect the proper responsibility, accountability and responsibility is appropriate for the proper exercise. And on this basis, the basic theory of audit in essence, auditing assumptions, audit objectives, audit norms, significant characteristics of audit information and audit control. Present practice framework reflects the audit strategy in the specific audit work, the relationship between the specific the contents of the audit risk and audit quality of the three and each other.
The fifth chapter, the construction of monitoring mechanism of public economic power audit. In the institutional framework of China's political and economic system, this paper sets up a "power restricts power", "the right to restrict a mechanism for monitoring the power" and "moral" restriction of power components, and its operation mechanism is analyzed and explored. The right to audit mechanism of public economic power monitoring, for example, refinement of the public economic power process, through the analysis of the traces of the driving process, the existence of public economic power alienation phenomenon; emphasizing the auditing legislation, which audit of public economic power to exercise control, to implement the principle of the party the specific laws and regulations; for the audit funding gap, stressed that the reform of the existing audit funds transfer system. In addition, respectively, how to restrict the power and how moral influence power of rights Comprehensive and comprehensive analysis of the mechanism of internal action.
绗叚绔，
本文编号：1561467
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