审计法实施机制研究

发布时间：2018-06-17 09:39

本文选题：审计法 + 实施主体　；参考：《中南大学》2012年硕士论文

【摘要】：《中华人民共和国审计法》自1994年颁布以来,为维护社会稳定,促进经济健康发展起到了巨大的作用。2003年,国家审计署推出审计报告公开制度,把审计发现的种种问题公之于众。但是报告之后,又会出现一个审计难,处理更难的问题,其关键原因在于审计法实施机制的不完善。文章以我国现行的审计法律制度为研究对象,以国外的审计制度和实施机制为参考,从审计法实施主体、审计实施程序、审计法法律责任追究机制三个方面分析我国审计法实施机制的不足,并针对存在的问题提出了一系列改进的措施。全文共四章,第一章是概论,简单讨论审计法实施机制的内涵及构成要素；第二章介绍审计法实施机制的主体,从介绍国外审计法实施主体入手,比较分析我国审计法实施主体的优势与缺陷,其中最主要的缺陷是我国审计机关独立性差、权威不强,最后提出改革我国审计机关建立立法型审计模式的建议；第三章讨论审计实施程序,以我国现行审计实施程序为研究对象,结合审计实施中存在的审计独立性差、公开透明度不够等问题,提出了审计机关隶属于权力机关,审计报告和审计程序对权力机关负责的建议,最后提出了在我国基层审计机关实行简易程序的建议,并且从理论探讨和实证分析的角度探讨了其必要性与可行性；第四章研究审计法责任追究机制,审计法法律责任包括审计机关及其审计人员的责任和被审计单位及其工作人员的责任,有刑事责任和行政责任等类型。审计法法律责任存在责任失衡以及追责机制不完善的问题,解决这些问题可以采取改革审计模式以及完善责任追究手段等方法。文章提出了建立审计公益诉讼制度的建议。
[Abstract]:Since the promulgation of the Audit Law of the people's Republic of China in 1994, it has played a great role in maintaining social stability and promoting the healthy development of the economy. Make public the problems found by the audit. However, after the report, there will be a more difficult audit problem, the key reason is the imperfect implementation mechanism of the audit law. This article takes the current audit law system of our country as the research object, taking the foreign audit system and the implementation mechanism as the reference, from the audit law implementation subject, the audit implementation procedure, This paper analyzes the deficiency of the enforcement mechanism of audit law from three aspects, and puts forward a series of measures to improve it in view of the existing problems. There are four chapters in this paper. The first chapter is an introduction, which briefly discusses the connotation and elements of the audit law enforcement mechanism, the second chapter introduces the main body of the audit law enforcement mechanism, starting with the introduction of the foreign audit law enforcement main body. This paper compares and analyzes the advantages and disadvantages of the subject of audit law enforcement in China, the most important of which is the poor independence and authority of the audit organs in our country. Finally, the author puts forward the suggestion of reforming the legislative audit model of the audit institutions in our country. The third chapter discusses the audit implementation procedure, taking the current audit implementation procedure of our country as the research object, combined with the problems of poor audit independence and lack of transparency in the audit implementation, puts forward that the audit institution is subordinate to the power organ. The suggestion that audit report and audit procedure should be responsible to the authority is put forward at last, and the necessity and feasibility of the summary procedure are discussed from the angle of theoretical discussion and empirical analysis. The fourth chapter studies the accountability mechanism of audit law. The legal liability of audit law includes the responsibility of audit institution and its auditors, and the responsibility of the audited unit and its staff, including criminal responsibility and administrative responsibility. There are some problems in the legal liability of audit law, such as the imbalance of liability and the imperfection of liability mechanism, which can be solved by reforming the audit mode and perfecting the means of accountability. The article puts forward the suggestion of establishing the public interest litigation system of audit.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.27

【相似文献】