政府审计职责的履行分析

发布时间：2018-04-11 10:40

本文选题：政府审计 + 职责定位　；参考：《江西财经大学》2009年硕士论文

【摘要】： 政府审计职责是政府审计制度的核心问题之一,是政府法制建设的一个重点,是依法审计的重要保障,是充分发挥政府审计作用的重要前提。合理确定政府审计职责,对于理顺审计机关与其他监督机关的关系,完善国家经济监督体系意义重大。同时理顺政府审计职责之后还必须将其切实落实,这就涉及到政府审计职责的履行。政府审计职责履行得怎样关系到政府审计制度的落实和完善,关系到国家民主政治的发展,政府审计职责概念既是抽象的,又是具体的,它解决的是政府审计对谁负责、如何负责的基本问题,基本问题后面涵盖了国家审计体制、政府审计内容、政府审计规范等重要内容,所以政府审计职责决定着政府审计发展的走向,科学地认识政府审计职责并切实积极的履行政府审计职责,探究政府审计职责发展的规律,实际上就是对政府审计的定位、工作内容、组织体系、工作规范等概念及实务操作的理解。文章首先从整个的社会政治环境背景出发,引出重新定位我国政府审计职责的必要性。在公共受托经济责任理论、宪政思想论、新公共管理理论等理论基础上开始对政府审计职责的具体探讨。重点对我国政府审计职责的理性定位确定了三点依据:政府审计的本质、社会的客观需要、政府审计的能力;并分别从这三点依据出发对政府审计职责进行了具体的界定。然后就目前我国政府审计职责履行中存在的问题笔者进行了分析并找出了问题存在的原因,同时还有针对性的提出了改进的对策。共分五章进行论述,首先是引言部分,阐明论文的研究意义和研究背景,对国内外研究现状和主要研究成果进行了梳理和评价,并提出本文的研究思路。第一章为政府审计职责及其履行的理论基础,首先明确了政府审计职责的含义及特点,并论述了政府审计职责的构成要素,阐述了我国政府审计职责界定及履行的理论基础,为政府审计职责问题的探讨提供了基本的理论基础。第二章是政府审计职责履行的前提——政府审计职责的理性定位,明确了确定政府审计职责的依据:政府审计的本质、社会的客观需要、政府审计的能力,并从这三方面着手对政府审计职责进行具体界定。第三章是对我国政府审计职责履行中存在的问题进行了剖析,并分析其形成原因。第四章针对存在问题的原因逐一提出针对性的改进对策。通过分析得出的主要结论和本文的新意之处如下: (1)政府审计职责的构成要素具体来讲包括履行政府审计职责的主体、政府审计的事项范围、审计目标层次以及审计报告要求四个要素。 (2)确定政府审计职责的依据包括政府审计的本质、社会的客观需要、政府审计的能力。 (3)对政府审计职责进行了具体的界定。政府审计的本质是确定政府审计事项范围的根本依据;社会的客观需求又是确定政府审计职责的一个基本因素;而人们的理性需求与现实之间又会产生冲突,故一定时期审计的能力又是确定政府审计职责的一个制约因素,其决定政府审计职责的实现程度。 (4)目前我国政府审计职责履行过程中还存在以下问题:政府审计资源不足、政府审计监督惩罚的力度不够强、审计技术落后、绩效审计发展缓慢等。 (5)为了切实履行好政府审计职责,应改革现行审计管理体制、完善政府审计结果公告制度、改进政府审计的审计法律责任、加强绩效审计职责研究。
[Abstract]:The government audit responsibility is one of the core issues of the government auditing system, is a focus of the government legal system construction, is an important guarantee for the audit in accordance with law, give full play to the important role is the premise of government audit. Reasonably determine the government audit responsibility, to rationalize the relationship between audit institutions and other supervision organs, improve the national economic supervision system is of great significance. After at the same time to straighten out the government audit responsibility must also be effectively implemented, which relates to the performance of the government audit responsibility. The government audit responsibility how to implement and improve the government auditing system, related to the development of national democratic politics, the concept of government audit responsibility is abstract, it is specific, it is to solve who is responsible for the government audit, basic problems of how to be responsible, the state audit system covering the basic problems behind the government audit, government audit and other important norms in So, the government audit responsibility determines the development trend of the government audit, the scientific understanding of the government audit responsibility and to actively fulfill the government audit responsibility, explore the law of development of the government audit responsibility, actually is the location of the government audit work, organization system, work standard concept and practice understanding.
The paper is on the background of the social and political environment, which leads to the necessity re orientation of our government audit responsibility. In the public accountability theory, constitutional thought theory, the new public management theory began to explore the specific responsibility of the government audit identified three key points. Based on the rational orientation of our government audit responsibilities: the nature of government audit, the objective need of the society, the ability of government audit; and from these three points on the basis of the specific definition of the government audit responsibility. Then our government audit responsibility to fulfill the problems the author analyzes and finds out the causes of problems, and at the same time put forward the improvement measures is divided into five chapters, the first part is the introduction, clarifies the significance and background of the research, the current situation and main research at home and abroad Analyses and evaluation of research results, and put forward the research ideas of this paper. The first chapter is the government audit responsibility and its theoretical basis, first clear the meaning and characteristics of the government audit responsibility, and discusses the elements of the government audit responsibility, elaborated our country government audit responsibility definition and theoretical basis of performance, provide the basic theoretical foundation for the study of government audit responsibility problems. The second chapter is the rational orientation of government audit responsibility premise of government audit duties, definitude the responsibility of the government audit according to government audit essence, social needs, the ability of government audit, and from the three aspects of the government audit responsibility are specifically defined. The third chapter is to analyze the current situation of the government audit responsibility in the existing problems, and analyze the reasons for its formation. In the fourth chapter, aiming at the existing problems of the The reasons for the improvement are put forward one by one.
The main conclusions and the new points of this paper are as follows:
(1) the constituent elements of government audit responsibilities include the main body of government audit responsibilities, the scope of government audit, the level of audit objectives, and the four elements of audit report requirements.
(2) the basis for determining the responsibility of government audit includes the essence of government audit, the objective needs of the society, and the ability of the government to audit.
(3) gives a specific definition of the government audit responsibility. The nature of government audit is to determine the fundamental basis of government audit scope; the objective demand of society is a basic factor to determine the responsibility of the government audit; and between the rational demand and realistic people will conflict, so in a certain period of time and the ability of auditing is a limiting factor to determine the responsibility of the government audit, the degree of realization of the decision of government audit responsibility.
(4) at present, there are still some problems in the implementation of government audit responsibilities in China: insufficient government audit resources, inadequate supervision and punishment by government audit, backward auditing technology and slow development of performance audit.
(5) in order to fulfill the responsibilities of government audit, we should reform the current audit management system, improve the announcement system of government audit results, improve the legal responsibility of government audit, and strengthen the responsibility of performance audit.

【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

【参考文献】