论我国审计法律制度的完善

发布时间：2018-04-09 06:02

本文选题：审计　切入点：审计法律制度　出处：《山东大学》2012年硕士论文

【摘要】：2008年3月31日,在南京召开的中国审计学会五届三次理事会议暨第二次理事论坛上,刘家义审计长提出了审计是国家经济社会健康运行的“免疫系统”的重要理论观点。这充分体现了审计在社会经济发展过程中的突出作用。同时,推进国家审计发展,发挥审计监督的职能作用,必须建立和完善与之相适应的审计法律制度,从而适应社会主义市场经济发展和推进民主法治的进程。我国审计制度自1982年恢复以来,经过二十多年的发展和完善,已经初步建立起较为完整的体系,为我国审计职能的有效发挥和审计工作科学发展奠定了坚实的基础。但与世界先进的审计法律制度相比较,我国审计法律制度仍存在一些问题,不能适应我国审计事业自身发展的需要,有些规定甚至还会制约审计工作向现代审计方向的科学发展。那么,如何进一步完善审计法律制度,为我国审计事业发展提供更有力的法律保障,就成为当前审计理论界和实务界研究的一个重要课题。本文将在研究中运用辩证的、系统的、历史的、比较分析等方法,主要以我国审计法律制度为研究对象,在分析审计法律制度相关基本理论的基础上,借鉴国外不同审计法律制度,着力审计实践的研究,力求理论与实践相结合,探讨我国审计法律制度的改革和完善,为国家审计工作进一步发展提供更有力的法律保障。正文由四部分组成：第一部分：我国审计法律制度的形成和发展。这一部分主要研究审计的起源、定义和职能,并分四个时期论述了我国审计法律制度的形成过程。第二部分：我国现行审计法律制度的主要内容。本章主要论述了我国的审计管理体制和我国审计机关的审计职责与权限,以及我国审计相关的法律责任。第三部分：我国现行审计法律制度存在的问题。通过全面的分析我国现行的审计法律制度的现状,本文发现我国审计法律制度的缺陷包括以下几个方面：审计独立性和审计人员准入规定的缺陷,审计公告法律法规不健全,审计决定执行难,审计法律责任规定不够具体以及绩效审计尚存不足。第四部分：完善我国审计法律制度的思考。本章提出完善我国审计法律制度的建议,包括集中改进审计管理体制,完善审计人员准入规定,强化审计结果公告制度,细化审计法律责任以及增加绩效审计的法律规定。
[Abstract]:On March 31, 2008, at the third meeting of the Fifth Board of Directors and the second governing Forum of the Chinese Audit Society, held in Nanjing, Liu Jiayi put forward the important theoretical viewpoint that auditing is the "immune system" in the healthy operation of national economy and society.This fully reflects the outstanding role of audit in the process of social and economic development.At the same time, it is necessary to establish and perfect the audit legal system in order to adapt to the development of socialist market economy and to promote the process of democracy and rule by law in order to promote the development of state audit and the function of audit supervision.After more than 20 years' development and perfection, the audit system of our country has been established since 1982, which has laid a solid foundation for the effective exertion of audit function and the scientific development of audit work in our country.However, compared with the advanced auditing legal system in the world, there are still some problems in the audit legal system of our country, which can not meet the needs of the development of the auditing cause in our country.Some regulations even restrict the scientific development of audit work toward modern audit direction.Therefore, how to further improve the audit legal system and provide more effective legal protection for the development of audit in China has become an important topic in the current audit theory and practice circles.This paper will use dialectical, systematic, historical, comparative analysis and other methods in the research, mainly take the audit legal system of our country as the research object, on the basis of analyzing the basic theory of the audit legal system,Drawing lessons from different foreign audit legal systems and focusing on the research of audit practice, the author tries his best to combine theory with practice, and probes into the reform and perfection of audit legal system in our country, so as to provide more effective legal guarantee for the further development of national audit work.The text consists of four parts:The first part: the formation and development of our country's audit legal system.This part mainly studies the origin, definition and function of audit, and discusses the forming process of audit legal system in four periods.The second part: the main content of our country's current audit legal system.This chapter mainly discusses the audit management system of our country, the audit responsibility and authority of our country's audit institution, and the related legal responsibility of our country's audit.The third part: the problems existing in the current audit legal system of our country.Through a comprehensive analysis of the current situation of our country's current audit legal system, this paper finds that the defects of our country's audit legal system include the following aspects: the audit independence and the defects of the auditing personnel's admission regulations, the audit proclamation laws and regulations are not perfect,The audit decision is difficult to implement, the audit legal liability regulation is not specific enough and the performance audit is still insufficient.The fourth part: perfect our country audit legal system thought.This chapter puts forward some suggestions to perfect the audit legal system of our country, including the centralized improvement of audit management system, the perfection of auditor's admission regulation, the strengthening of audit result announcement system, the refinement of audit legal responsibility and the increase of legal regulation of performance audit.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.27

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