国家审计职能新论

发布时间：2018-05-16 04:40

本文选题：国家审计监督 + 公共财政监督　；参考：《西南财经大学》2010年博士论文

【摘要】：作为独立的监督范畴,审计具有其他经济监督所不具备的特点。社会主义市场经纪条件下,审计更是被赋予了更深的功能层次和更广的作用范围。国家审计署刘家义审计长在2008年3月召开的中国审计学会五届三次理事会暨第二次理事论坛上指出,按照审计目标的要求,审计工作的首要任务就是维护国家安全,保障国家利益,推进民主法治,促进全面协调可持续发展。强调国家审计作为国家政治制度体系中专门的监督部门,要成为国家经济社会运行的“免疫系统”。与此相适应,从经济管理学的角度考察国家审计的职能及其作用,在过去、当前和今后都成为理论界和实务界面临的重要课题。问题在于,社会主义市场经济条件下的审计监督关系的运行,不仅与自然经济中的审计监督关系运行有了原则的区别,而且与一般商品经济中的审计监督关系运行也有很大的区别。如果人们仍然用原有的某些审计职能及其作用的理论思想来看待市场经济中的审计监督关系,不仅可能出现决策失误,而且可能造成实际工作运行的紊乱。所以,在社会主义市场经济条件下,重新审视我国的审计职能理论,探讨社会主义市场经济条件下国家审计应当具有的查账、重效和免疫职能及国家审计诸作用等一系列问题,就不仅有理论价值,而且有现实意义。本文全部内容共分6章。大体上分为三大部分,其中第一部分是论文的第1-3章,这一部分对国家审计职能的相关知识做系统的交代；第二部分即第4章,是国家审计职能的理论基础分析；第三部分为第5-6章,是本文的核心内容,具体分析研究国家审计的职能。包括分析国家审计的职能和作用在社会主义市场经济条件下的体现,现阶段如何进一步发挥国家审计职能、实现国家审计的作用问题。关于本文的选题背景和意义、研究方法和思路、论文的结构和内容安排,本文的主要贡献和后续研究方向、研究的范围限定等。论文第1章导论部分对此做了说明。第2章是关于审计的定义、职能和作用的文献述评。审计的定义、职能和作用分别解决“审计是什么”、“审计能够干什么”和“审计干了什么”的问题。本章首先系统梳理了现有文献关于审计定义的认识,从中归纳出现有文献中对审计定义的认识主要有审计就是查账、审计是一个系统的方法或过程、审计是独立的经济监督(控制)活动、审计是民主与法制建设的工具等不同的观点,并分析认为审计是一系列独立的经济监督活动。然后探讨关于审计职能的不同表述,归纳出审计职能包括单一职能论和多种职能论两类,不同观点内部对审计职能的理解和认识又各不相同,这些关于审计职能的观点大多都是从对审计定义的不同解读得出的。社会主义市场经济条件下,审计的职能应该有新的不同的解读。最后,本章分析了现有文献对审计作用的观点——两作用论和三作用论,对审计作用的看法差别并不大。但本文认为分析审计作用不能只从归宿的角度来考察其效果,还应从过程的角度加以进一步考察。本文的第3章是关于国家审计范畴的一般分析。探讨国家审计的定义、一般特征、国家审计监督与公共财政监督的关系。本章先分析归纳出审计和国家审计的新定义,并对国家审计的一般特征进行了总结。然后进一步对国家审计监督与公共财政监督的关系进行了探讨,认为两者之间在客体上具有一致性和差异性,在主体上具有联动性和独立性。第4章是关于国家审计职能与受托责任关系的关系理论,通过本章的分析,为下一章分析在市场经济条件下国家审计职能的不同体现做理论上的准备。本章认为审计来源于受托责任,国家审计来源于公共受托责任关系。并进一步分析认为,在经济社会发展的不同阶段,国家审计的职能之所以会体现出区别,是由于公共受托责任关系的变化造成的。本章分析了国家审计职能的变化特点,探讨了影响审计职能得以体现的制约因素。第5章是本文的核心部分,具体论述国家审计的职能和作用。本章首先对审计职能和审计作用二者之间的关系进行了深入的分析,认为审计职能和作用之间虽然关系密切,但又有区别。审计作用既是审计职能的客观效果,又是审计职能在一定条件下变化着的功能。然后提出在社会主义市场经济条件下国家审计的三大职能——查账职能、重效职能和免疫职能。这三个职能分别体现了国家审计维护经济活动真实合法性、提高市场效率和政府绩效以及维护国家“机体”安全的需要,并对国家审计如何实现相应的职能分别进行了探讨。然后探讨了市场经济条件下国家审计的作用,主要有：维护国家经济安全；监督政府经济管理；支持经济社会可持续发展；促进社会主义和谐社会建设；提升社会主义民主法治水平；加快高效廉洁政府建设等。在对国家审计职能和作用进行系统深入分析的基础上,论文第6章探讨如何发挥国家审计职能的问题。本章先从分析我国国家审计的现状和存在的不足入手,探讨进一步完善国家审计、发挥国家审计职能作用的措施和建议。本文的创新之处主要是： 1.拓展了审计和国家审计的概念本文针对现有文献关于审计本质或定义是查账、或系统的方法或过程、或民主与政治的工具、或一项独立的经济监督或控制活动等的描述,进一步拓展了对审计定义的理解。首次提出了审计是对被审计单位的财政收支、财务收支及其他经济活动的真实、合法和效益进行审核、评价和控制等的一系列监督活动,审计即审计监督,审计本质上反映的是独立的监督关系。相应地,国家审计即国家审计监督,反映的是以国家为主体的独立的监督关系。国家审计监督的对象是财政资金和其他社会性公共资金乃至这些资金的管理使用人,国家审计负责监督其财政、财务收支和其他经济活动,较之民间审计、社会审计和其他经济监督,国家审计是更高层级的经济监督。 2.厘清了国家审计监督与公共财政监督之间的关系在发展了公共财政监督概念的基础上,对其与国家审计监督之间的关系进行了探讨。本文认为：国家审计监督与公共财政监督具有客体上的一致性和差异性,主体上的联动性和独立性。二者都对财政部门经手的财政资金等公共资金进行监督,但国家审计监督的范围更广,涵盖了所有社会性公共资金和对特定事项的专项审计调查,还包括专门针对“人”——领导干部的经济责任审计。财政资金等公共资金这一客体的监督主体是多元的,各个监督主体之间既相互独立,又彼此联动。国家审计监督更超脱,独立性更强。 3.提出了社会主义市场经济条件下新的国家审计职能现有的审计职能文献分为单一职能论和多种职能论两大类,其中主流观点认为审计具有经济监督、评价和鉴证三大职能,本文结合我国公共受托责任的变化特点和市场经济的客观要求,在审计新定义的基础上,提出了社会主义市场经济条件下国家审计具有查账、重效和免疫三大职能。并分析认为,我国社会主义市场经济条件下,公共受托责任由原来的公共受托财务责任和公共管理责任发展为公共的受托社会责任,行使对受托社会责任的监督,国家审计的使命更重,承担着维护市场诚信——审计查账、提高市场效率和政府绩效——审计重效、弥补市场失灵和政府失灵——审计免疫的历史使命,通过审计查账、审计重效和审计免疫职能的发挥,有效促进社会主义市场经济的健康发展,圆满完成公共受托社会责任。 4.深化了对审计作用概念的探讨现有文献对审计作用的理解都是从审计职能实施效果的一重性角度进行分析的。本文从二重性角度认为审计作用应该包含两层涵义：一是指审计的职能在一定时期、环境或其他客观条件下所变化着的功能；二是指审计职能的发挥,审计职能被人们运用时所产生的客观效果,在归宿上表现为具体的效果、效益、效应、.影响等。从而对审计作用的理解更全面、更深刻。尽管本文的研究取得了诸多收获,但由于研究条件、研究手段和笔者能力限制,还存在一些不足和缺憾。比如,本选题探讨审计的职能问题,理论性相对较强。因而本文的研究主要选择了定性的分析方法,定量的研究相对不足；审计按照其主体划分,有三种审计形式,除了国家审计之外,还有民间审计和内部审计。另外的两种审计形式在社会主义市场经济条件下,也各自发挥着其相应的查账职能、重效职能和免疫职能,对于这两种审计形式下相关审计职能得以体现的原因、实现该职能的路径及进一步改进措施,本文限于篇幅,没有做细致的探讨,尚有待于今后进一步的研究。
[Abstract]:As an independent supervision category, audit has the characteristics that other economic supervision does not possess. Under the conditions of socialist market brokerage, the audit is given a deeper functional level and a wider scope of action. The three Council of the five session of the China audit institute, held in March 2008 by the National Audit Office of the National Audit Office, and the second member of the board of directors, was held in March 2008. The forum points out that, according to the requirements of the audit goal, the primary task of the audit work is to maintain the national security, safeguard the national interests, promote the rule of democracy and the rule of law, and promote the comprehensive and sustainable development. According to this, the function and function of national audit from the perspective of economic management is an important subject in the past and in the future.
The problem is that the operation of the audit supervision relationship under the conditions of the socialist market economy is not only different from the principle of the operation of the relationship between audit supervision and supervision in the natural economy, but also is very different from the operation of the audit supervision in the general commodity economy. Considering the relationship between audit supervision and supervision in the market economy, it is possible not only to make mistakes in decision making, but also to cause the disorder of actual work. Therefore, under the conditions of socialist market economy, we should reexamine the audit function theory of our country and discuss the audit, heavy effect and exemption of national audit under the conditions of socialist market economy. A series of problems, such as the functions of epidemic and the role of national audit, are of theoretical value and practical significance.
The whole content of this article is divided into 6 chapters. In general, it is divided into three parts. The first part is Chapter 1-3 of the paper. This part is the explanation of the relevant knowledge of the state audit function; the second part, the fourth chapter, is the theoretical foundation analysis of the national audit function; the third part is Chapter 5-6, the core content of this article, and the concrete analysis and research. The functions and functions of state audit are analyzed, including the analysis of the functions and functions of national audit in the conditions of the socialist market economy. At the present stage, how to further play the function of the national audit and realize the role of the national audit.
On the background and significance of this article, the research methods and ideas, the structure and content arrangement of the paper, the main contribution of this paper, the direction of follow-up research, the scope of the study, and so on. The introduction part of the first chapter of the paper has made a description of this.
The second chapter is the literature review on the definition, function and function of audit. The definition, function and function of audit can solve the problem of "what audit is", "what can audit do" and "what do audit do". First, this chapter systematically combs the understanding of audit definition in the existing literature, and summarizes the audit of audit in the literature. The main knowledge of the definition is audit is audit, audit is a systematic method or process, audit is an independent economic supervision (control) activity, audit is a different view of democracy and legal system, and the analysis considers that audit is a series of independent economic supervision, and then discusses the different statements about the audit function. The audit function includes two categories of single function theory and multiple function theory. The understanding and understanding of audit functions in different views are different. Most of these views on audit functions are derived from different interpretations of the definition of audit. Under the conditions of socialist market economy, the functions of audit should have new and different interpretations. After that, this chapter analyzes the views of the existing literature on the role of audit, the two action theory and the three action theory, and the different views on the audit role are not very different. However, this article holds that the effect of audit should not be examined only from the angle of return, but should be further investigated from the point of view of the process.
The third chapter of this article is about the general analysis of the category of national audit. It discusses the definition of national audit, the general characteristics, the relationship between national audit supervision and public financial supervision. This chapter first analyzes and summarizes the new definitions of audit and national audit, and summarizes the general characteristics of national audit. The relationship between financial supervision and supervision is discussed. It is considered that there is consistency and difference between the two in the object, and they have linkage and independence in the main body.
The fourth chapter is about the relationship theory of the relationship between the state audit function and the trustee responsibility. Through the analysis of this chapter, the next chapter analyzes the theoretical preparation of the different embodiment of the national audit function under the market economy. This chapter considers that the audit comes from the accountability and the state audit comes from the public trustee responsibility relationship. In the different stages of economic and social development, the difference between the functions of the state audit is caused by the change of the relationship between the public trustees. This chapter analyses the characteristics of the change of the state audit function and discusses the factors that affect the audit function.
The fifth chapter is the core part of this article. It discusses the function and function of national audit in detail. First, this chapter analyses the relationship between the audit function and the audit function two, and thinks that the audit function and function are closely related, but there are differences. The audit function is the objective effect of the audit function and the audit function in the chapter. The three functions of the state audit under the conditions of the socialist market economy, namely, the audit function, the heavy effect function and the immune function, are put forward. These three functions reflect the national audit to maintain the real legitimacy of the economic activities, improve the market efficiency and the government performance, and maintain the national "organism". The needs of the national audit are discussed and the functions of the national audit are discussed respectively. Then the role of the National Audit under the market economy is discussed, mainly: maintaining the national economic security, supervising the government's economic management, supporting the sustainable development of the economy and society, promoting the construction of socialistic harmonious society, and promoting the socialism. The level of democracy and rule of law; speed up the construction of efficient and clean government.
On the basis of a systematic and thorough analysis of the function and function of national audit, the sixth chapter of the paper discusses how to play the role of national audit. This chapter begins with the analysis of the current status and shortcomings of our country's national audit, and discusses the measures and suggestions to further improve the national audit and play the role of the national audit function.
The main innovations of this paper are as follows:
1. expanding the concept of audit and national audit
This article further expands the understanding of the definition of audit on the basis of the existing literature on the essence of audit or the definition of audit, or the method or process of the system, or the tools of democracy and politics, or an independent economic supervision or control activity. It is the first time that the audit is the financial revenue and expenditure of the audited units, the financial revenue and expenditure and the other. A series of supervision activities such as audit, evaluation and control of the real, legal and benefit of economic activity, audit is audit supervision, and the audit in essence reflects the independent supervision relationship.
Accordingly, the state audit is the state audit supervision, reflecting the independent supervision relationship with the state as the main body. The object of the state audit supervision is financial funds and other social public funds and even the managers of these funds. The state audit is responsible for supervising its finance, financial revenue and expenditure and other economic activities, compared with the civil audit, society. Will audit and other economic supervision, national audit is a higher level of economic supervision.
2., clarify the relationship between national audit supervision and public financial supervision.
On the basis of the development of the concept of public finance supervision, the relationship between the state audit supervision and the state audit supervision is discussed. The article holds that the national audit supervision and the public finance supervision have the consistency and difference on the object, the linkage and the independence on the subject. The two are all the public funds, such as financial funds, which are handled by the financial and government departments. Supervision, but the scope of the state audit supervision is more extensive, covering all social public funds and special audit investigation on specific matters. It also includes the audit of economic responsibility for leading cadres. The subject of public funds, such as financial funds, is pluralistic, and each subject is independent of each other. They also interact with each other. National audit supervision is more detached and independent.
3. put forward the new national audit function under the condition of socialist market economy.
The existing audit function documents are divided into two categories: single function theory and multiple function theory. The mainstream view is that audit has three functions: economic supervision, evaluation and authentication. This paper puts forward the socialist market economy on the basis of the new definition of audit on the basis of the changing characteristics of the public trustee responsibility and the objective requirements of the market economy. Under the condition of the condition of China's socialist market economy, the public trustee responsibility is developed from the original public fiduciary responsibility and the public management responsibility to the public entrusted social responsibility and the supervision of the entrusted social responsibility under the conditions of our socialist market economy. The mission of the national audit is more serious, and the responsibility of the state audit is heavier. To maintain market integrity - audit audit, improve market efficiency and government performance - Audit heavy efficiency, make up for market failure and government failure - Audit immunization historical mission, audit audit, audit heavy efficiency and audit immunization function, effectively promote the healthy development of social market economy and complete public acceptance. Social responsibility.
4. deepened the discussion of the concept of audit function
The understanding of the audit function in the existing literature is analyzed from the perspective of the effect of the audit function. From the duality angle, this paper holds that the audit function should contain two layers of meaning: first, the function of the audit function in a certain period, the environment or other objective conditions, and the two is the function of the audit function, The objective effect of the audit function when used by people is shown as specific effect, benefit, effect, effect and so on. Thus the understanding of the audit function is more comprehensive and deeper.
Although many gains have been made in this study, there are still some shortcomings and shortcomings due to the research conditions, the means of research and the limitations of the author's ability. For example, the topic of this thesis is to discuss the function of audit, which is relatively strong in theory. There are three forms of audit in the subject division. In addition to the national audit, there are civil and internal audits. In the socialist market economy, the other two forms of audit also play their respective audit functions, heavy and immune functions, and the reasons for the embodiment of the relevant audit functions under the two forms of audit. The path to achieve this function and further improvement measures are limited to space and have not been discussed in detail.

【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2010
【分类号】：F239.45

【参考文献】