我国国家审计公告制度实施中的问题与对策

发布时间：2018-07-04 22:11

本文选题：国家审计 + 审计监督　；参考：《江西财经大学》2006年硕士论文

【摘要】：国家审计公告是审计机关依法将审计信息向公众进行传递的一项活动。审计公告制度的实施，将公共资金的使用情况传递给公众，一方面可以减少公众与公共机构之间的信息不对称情况，，满足了公众的知情权的要求，从而推进了国家民主建设的进程；另一方面，可以发挥审计监督、媒体监督、群众监督共同作用，加强对公共权力的制约，以确保公共受托经济责任的有效履行，通过多重监督推动政府的执政为民。此外，审计公告实际上将审计机关的工作放置在公众和舆论的监督下，可以强化审计主体的审计质量意识，提高审计质量以及审计机关和人员防腐抗变的能力，从而加强审计机关的质量建设和廉政建设。我国的审计公告制度始于民国。1912年，当时的北京政府为了标榜民主，效仿西方将一些审计结果在政府的报刊上进行刊登，开创了我国审计公告制度的先河。这一制度在之后的南方革命政府和南京国民政府都有延续，并且在内容和形式上都有所发展。虽然这一段时期的审计公告无论在形式上还是在实质上都与现在有不小的差距，但其所包含的内容也有值得现在所借鉴之处。新中国成立以来，审计公告制度在停止了一段时期后，得到了恢复执行，并且取得了巨大的进步。但是，还存在与现代民主法制不相符合的诸多问题，主要表现在：第一，审计公告的数量不足，审计机关公告的审计结果只占审计项目很小的比重；第二，审计质量存在缺陷，审计公告的范围狭窄，很多都没有涉及到人民群众所关心的问题，公告的审计内容还存在很大的争议；第三，审计公告在操作还存在随意性。造成我国现阶段国家审计公告制度执行不力的原因诸多，主要包括：在思想方面，广大人民群众、审计干部、被审计单位人员都没有意识到审计公告的重要性，或者对审计公告漠不关心，或者认为审计公告会给自身带来太多的负面影响；在组织建设方面，我国的审计机关缺乏独立性，审计机关应对风险能力不强，以及审计权限弹性过大；在法律方面，现行的法律法规远远落后于当代审计的需要。美国、法国、日本这几个国家的国家审计公告制度执行比较彻底，也收到了良好的效果，这与这些国家公民强烈的民主意识、审计机关强大的独立性以及健全的法律法规是密不可分的，这为完善我国国家审计公告制度提供了宝贵的借鉴经验。借鉴其他国家的先进经验，立足我国国情，对于如何解决现阶段我国审计公告制度实施中出现的问题，可以提出以下建议：第一，加大宣传和教育力度，使广大群众、审计工作人员、被审计单位转变观念，真正理解和接受审计公告；第
[Abstract]:The national audit bulletin is an activity that the auditing authority transfers the audit information to the public according to law . The implementation of the audit bulletin system transfers the usage of public funds to the public . On the one hand , the information asymmetry between the public and the public institutions can be reduced , meeting the requirement of the public ' s right to know , thus advancing the process of national democratic construction ;
On the other hand , auditing supervision , media supervision and mass supervision can be exerted to strengthen the restriction of public power to ensure the effective implementation of public power , and to promote the government ' s ruling for the people through multiple supervision . In addition , the audit bulletin actually places the work of the auditing body under the supervision of the public and public opinion , so as to strengthen the audit quality consciousness of the auditing body , improve the quality of the audit and the ability of the auditing body and the personnel to resist the change , thereby strengthening the quality construction and the honest construction of the auditing body .

China ' s audit bulletin system began in the Republic of China . In 1912 , the Beijing government , in order to list democracy , followed the western transfer of some auditing results in the government ' s press and opened up the first river of China ' s audit bulletin system .

Since the founding of the new China , the audit bulletin system has been restored and has made great progress after it has stopped for a period of time . However , there are many problems which do not conform to the modern democratic rule of law , mainly in the following aspects : firstly , the quantity of the audit bulletin is insufficient , and the audit result of the public announcement of the audit agency accounts for only a small proportion of the audit project ;
Second , there is a flaw in the quality of audit , the scope of the audit bulletin is narrow , many do not deal with the problems that the people of the people concern , the audit contents of the announcement still have a great deal of dispute ;
Thirdly , the audit bulletin also has the randomness in operation .

There are many reasons for the implementation of the national audit bulletin system in our country , which mainly include : in the aspect of thought , the masses of the masses , the auditing cadres , the personnel of the audited unit have not realized the importance of the audit bulletin , or indifferent to the audit bulletin , or think that the audit bulletin will bring too much negative impact on itself ;
In the aspect of organizational construction , our country ' s audit institutions lack independence , the audit institutions should not be strong in dealing with the risk ability , and the audit authority is too flexible ;
In terms of law , the current laws and regulations lag far behind the needs of contemporary auditing .

The national audit bulletin system of several countries , such as the United States , France and Japan , has been relatively thorough and has received good results , which is inseparable from the strong democratic consciousness of the citizens of these countries , the strong independence of the auditing authorities and the sound laws and regulations , which provide valuable reference experience for improving the national audit bulletin system of our country .

Based on the advanced experience of other countries , and based on the national conditions of our country , we can put forward the following suggestions on how to solve the problems in the implementation of our country ' s audit bulletin system at this stage : Firstly , we should strengthen the propaganda and education , make the masses and auditing staff , be changed by the audit unit , and truly understand and accept the audit announcement ;
No .
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44

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