权力制约视角下的政府审计责任问题研究

发布时间：2018-04-01 20:00

本文选题：权力制约　切入点：政府审计　出处：《湖南大学》2006年硕士论文

【摘要】： 政府审计对政府权力的制约和监督中发挥着重大的作用。政府审计作为一种公共权力也是需要制约的。本文思路如下:政府审计权力的设置(对政府的审计监督),政府审计权力的制约(权力必须制约,否则权力会异化),制约的最有效方式为审计责任的确认与履行(以法律责任为主道德责任为辅的责任体系),政府审计法律责任安排(政府审计主体双层身份下责任的界定与承担),改进政府审计法律责任安排体系建议(观念层面、法律层面和相关配套制度)。本文先分析了政府审计权力设置的必然性、理论基础(公共受托责任)以及法律依据,有权力的设置必须要有权力的制约,因此本文接着分析了政府审计权力制约的必要性、理论基础(公共选择理论和侵权行为责任理论)以及权责对等关系。然后比较分析了权力制约的几种方式,得出责任制约方式是最有效的制约方式。在此基础上分析了政府审计责任结构、审计责任的现状以及法律责任的核心地位。接着探讨了政府审计法律责任的安排。并针对政府审计主体的两层身份(公务员和审计专业人员),分析了公务员身份的行为主体、法律责任构成要件和承担方式,并借鉴独立审计责任分析了政府审计责任的行为主体、法律责任构成要件及承担方式。文章最后从观念层面、法律层面和相关配套制度入手,探讨完善我国政府审计法律责任追究机制的途径和措施。
[Abstract]:Government audit plays an important role in the restriction and supervision of government power. As a kind of public power, government audit also needs to be restricted. The idea of this paper is as follows: the establishment of government audit power (audit supervision to government). The restriction of government audit power. Otherwise, power will be alienated, and the most effective way to restrict is the confirmation and performance of audit responsibility (the responsibility system supplemented by legal responsibility as the main moral responsibility, and the arrangement of legal responsibility of government audit (the double identity of government audit subject). The definition and commitment of Ren, improving the arrangement system of the legal responsibility of government audit (conceptual level, Legal level and related supporting system. This paper first analyzes the inevitability of the establishment of government audit power, the theoretical basis (public fiduciary responsibility) and the legal basis, the establishment of power must have power constraints, so this paper then analyzes the necessity of government audit power restriction. The theoretical basis (public choice theory and tort liability theory) and the relationship between power and responsibility. It is concluded that responsibility restriction is the most effective one. On this basis, the structure of government audit responsibility is analyzed. The present situation of audit responsibility and the core position of legal responsibility. Then it discusses the arrangement of the legal responsibility of government audit, and analyzes the behavior subject of civil servant identity in view of the two levels of identity of government audit subject (civil servant and audit professional). The constitution of legal liability and the way to assume it, and the analysis of the subject of government audit responsibility, the constitutive elements of legal responsibility and the way of undertaking by using the independent audit responsibility for reference. Finally, the article starts with the concept level, the legal level and the relevant supporting system. This paper probes into the ways and measures of perfecting the investigation mechanism of government audit legal responsibility.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】