中国“监审合一”政府审计体制变迁及启迪

发布时间：2018-04-09 03:03

本文选题：政府审计　切入点：审计体制　出处：《江西财经大学》2009年硕士论文

【摘要】： 政府审计体制指政府审计的法律规定和组织结构系统,主要包括政府审计的法律地位、授权关系、领导关系、隶属关系、业务关系、报告关系、经费关系和管理范围与职责权限的划分等要件。政府审计体制是政府审计组织制度中的核心内容之一,它直接决定着政府审计的工作质量与政府审计制度安排的有效性,一直受到我国学者的高度重视。随着改革的进一步深入和经济的进一步发展,我国现行审计体制的弊端日益凸显,围绕审计体制改革探讨的文章频见于诸报刊杂志,其成文角度各异,先后形成了“立法观”、“行政观”、“垂直观”、“改良观”、“独立观”和“双轨制”等比较有代表性的观点,然而从史实方面阐述尚不多见,故笔者试从中国审计历史发展的角度来考察中国政府审计体制的改革问题。中国审计,源远流长,曾一度处于世界领先地位,其发展有其自身的特色,其中最明显的一点就是“监审合一”的审计体制。自西周至中华民国(1949年以前),中国政府审计体制的发展始终贯穿着经济监察这条主线,监察机构具有很大部分的审计职能,构成了以御史制度的经济监察制度为经,以上计、比部制度、户部制度以及内部财务稽核为纬的基本格局。行政监察与财经审计合一的审计体制即“监审合一”的审计体制,除在三国至宋代这段时期内与专职审计体制并存外,一直是古代及近代中国所采用的审计体制。本文立足史料,查核史实,主要采用历史分析法和比较分析法等规范研究的方法,综合历史学家和审计学者的著作中有关古代及近代中国政府审计体制的论述,对中国“监审合一”政府审计体制加以整理、分析、比较和总结。笔者根据审计体制的相似程度,将古代部分分为西周至秦汉,三国至宋代,元明清时期三个阶段,近代部分则分为北京政府时期及国民政府时期两个阶段进行分别的阐述,归纳出古代及近代中国“监审合一”政府审计体制的一些比较显著的特点:审计在治吏方面的特殊作用;审计机构的垂直领导;“五权分立”思想下,审计机构的相对独立性;审计机构职责的法制化;审计合议制度的应用及审计公报制度的实行等。在此基础上,评价“监审合一”政府审计体制所做出的历史贡献:审计与监察相结合,共同构成了治吏的强有力手段;历代的中央审计机构,除西周设在天官冢宰为首的行政系列之中以外,就其实质而论,一直都设在政府行政系列之外,并把政府行政系列作为其监督对象,具有较高的独立性;中央对地方审计机构一直采用的是垂直领导的模式;审计机构的专业化程度及审计机构职责的法制化程度是逐步提高的;审计工作趋于民主化。同时指出“监审合一”政府审计体制所存在的不足,主要有审计体制本身的不足,生产力水平、统治者的阶级局限性及政治的清明程度的影响等。在对古代及近代中国政府审计体制有了进一步的理解和认识的基础上,提出了一些针对我国现行政府审计体制改革的历史借鉴,主要有发挥审计在治吏方面的作用,包括赋予审计机构一定的司法权等;强化政府审计的独立性,包括审计机构不再隶属于行政系列,实现中央对地方审计机构的垂直领导等;健全与审计机构职责相关的法制,包括进一步完善审计法律法规,特别是审计责任方面的法律法规,明确审计机构及人员的审计责任等;完善审计结果公告制度,包括提高审计公告制度的立法层次,规范公告操作,改进公告形式等。
[Abstract]:The government audit system refers to the legal provisions of the government audit and the organizational structure of the system, including the legal status of the government audit authority, leadership, subordinate relationship, business relationship, reporting relationships, and other elements of funds and management division scope and responsibilities. The government audit system is one of the core content of the government audit organization system in, which directly determines the quality of the work of government audit and government audit the effectiveness of institutional arrangements, has been highly valued by scholars in China. With the further development of the economy and the further deepening of reform, the drawbacks of the current audit system of our country has become increasingly prominent, around the frequency of the audit system reform in various newspapers and magazines, the written different angles, has formed a "legislative concept", "administrative concept", "vertical view", "improved view", "independence" and the "dual track" of a generation However, from the perspective of historical development, the author tries to examine the reform of Chinese government auditing system from the perspective of the development of audit history in China.
China audit, has a long history, once the leading position in the world, has its own characteristics in its development, one of the most obvious is the "one" audit system of supervision and examination of the Republic of China. From Zhouzhi (before 1949), the development of Chinese government audit system runs through the main line of economic supervision, supervision mechanism has very most of the audit function, is constituted by the censor system of economic supervision system for the above plan, department system, the Ministry of internal financial audit system and the basic pattern of weft. Administrative supervision and financial audit and audit system is a "system of audit supervision and examination, in addition to coexist with professional audit system in the during the period of the Three Kingdoms to Song Dynasty, has been the ancient and modern China the audit system.
In this paper, based on the historical data, check the facts, mainly uses the historical analysis method and comparison analysis method of normative study, comprehensive audit historian and scholar's work on ancient and modern Chinese government audit system is discussed, the China "integration" of government audit system to arrange, analysis, comparison and summary. According to the degree of similarity the audit system, the ancient parts of Western Zhou Dynasty to the Qin and Han Dynasties, the Song Dynasty, the three stages of the Yuan Ming and Qing Dynasties, the part is divided into two stages during the period of Beijing government and the national government were elaborated, summed up some features of a "government audit system of ancient and modern times China" supervision and examination special audit officials in the audit institutions; vertical leadership; separation of five powers "thought, the relative independence of the audit institutions audit institutions; legal responsibility The application of audit; the collegial system and system implementation of the audit bulletin. On this basis, evaluation of the "historical contribution of integration of government audit system made: audit and supervision combination, constitute a powerful means of official governance; the central audit institutions in Western Zhou dynasties, in addition to day Zhongzai led administrative officer among the series, it in fact as always in government administrative series, and bring the government administrative supervision series as its object, independence is higher; the central has been used by local audit institutions is vertical leadership mode; legal degree of audit institutions and the degree of specialization of audit is gradually improving the audit work; tends to democratization. Also pointed out that the" integration "of government audit system exists, is inadequate, the audit system itself is the level of productivity, the rulers of the order The degree of level limitation and political influence. Based on the further understanding of ancient and modern China government auditing system, puts forward some of the current government audit system reform of the historical reference, mainly play a role in the audit officials, including audit jurisdiction some of the other; strengthening the independence of government audit, including the audit institutions no longer belong to the series, implementation of the central and local audit institutions and other related vertical leadership; improve the audit responsibility legal system, including perfecting the audit laws and regulations, especially the laws and regulations of audit responsibility, clear audit institutions and auditors responsibility etc.; perfect the system of audit announcement, including improving the legislative level of audit notice system, standardize the announcement operation, improved form of announcement.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.6

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