廉政审计研究

发布时间：2018-08-05 19:12

【摘要】： 目前深圳、浙江等地实施的“特种审计”，是审计制度反腐败的一项重要举措，但“特种审计”缺乏有效的审计方法和手段，存在“特种审计”不特问题。廉政审计研究基于“特种审计制度”反腐败的实践基础上，针对腐败高发多发领域设计“国家公职人员腐败预警指标体系”，构建以腐败预警、预警审计和查实审计为主要内容，以腐败为导向的廉政审计程序和方法，形成一套腐败预警与审计查处想结合的关联机制，以便丰富和完善“特种审计制度”，配合中纪委实施“惩防体系”的要求，预防和揭露国家公职人员重大违法违纪行为，打击腐败。论文共七章。第一章：导论。首先，论述了廉政审计研究意义，其次，对廉政审计研究现状作了文献综述；第三，探讨了廉政审计研究目标；第四，揭示了廉政审计研究主要内容；第五，描述了廉政审计研究路径；第六，阐述了廉政审计研究方法；第七，总结了廉政审计研究创新点；第八，论证了廉政审计研究可行性。第二章：廉政审计几个基本概念。廉政审计需要建立一套由廉政审计定义和目标相关联的基本概念所组成的逻辑体系，以此作为指导和建设廉政审计的理论依据。首先，文章阐述了廉政审计概念。认为狭义“廉政审计”是指以审计机关为主协同纪检监察检察等部门，针对国家公职人员，以腐败为审计导向，腐败预警、预警审计和查实审计为主要内容，规范权力运行，预防、揭露和打击经济犯罪的特种审计制度。广义的“廉政审计”则是指为保证公共权利拥有者廉洁从政行为，而进行监督所采取的审计活动的总称。因此将经济责任审计、绩效审计等都列入廉政审计的范畴。其次，概括了廉政审计特征。从廉政审计的专门性、预警性和司法性等十个方面，概括了廉政审计有别于财政财务审计、经济责任审计类型的特征。第三，阐明廉政审计目标。近期目标是针对国家公职人员设计“国家公职人员腐败预警指标体系”进行监测和评价，并构建以腐败预警、预警审计和查实审计为主要内容，以腐败为导向的廉政审计方法，配合中纪委“惩防体系”的实施要求，预防和揭露国家公职人员重大违法违纪行为，打击腐败。长期目标是通过设置专门廉政审计机构，完善廉政审计法律制度，建立起长效廉政审计实施机制。第四，研究了廉政审计主体。强调廉政审计主体是国家审计，提出审计实施中组成审计与司法机关的联合体，并构想国家廉政总署。第五，探讨了廉政审计对象。认为廉政审计在起步阶段应集中力量，抓住主要矛盾，重点防治主要领导干部的腐败行为，待条件成熟，廉政审计的对象再由主要领导干部、企业法定代表人扩展、延伸到国家公职人员。第六，分析了廉政审计依据标准。第七，提出了廉政审计假设。认为“腐败嫌疑人”假设，有助于开展国家公职人员腐败状况评估，以及丰富因涉嫌腐败犯罪而采用特殊腐败审计方法。第三章：廉政审计理论依据。认为廉政审计理论主要依据是：执政理论、政治权力理论、惩防体系”理论、腐败预警理论和舞弊审计理论。文章首先提出，提高执政能力第一要务是反腐败，反腐败关键在于制度创新，我们必须在审计理论创新中提高审计反腐败能力，加强党的执政能力。第二，通过对审计本质“经济监督论”的质疑，认为国家审计在权力监督中有政治化倾向，国家审计应当重新定位，提出“国家审计是国家治理权力行为规范的政治工具”的观点，有助于解决中央政治权力失控的现象。第三，论述了当前和今后一个时期反腐败工作的指导性文件——《建立健全教育、制度、监督并重的惩治和预防腐败体系实施纲要》对廉政审计影响。第四，探讨了腐败预警思想给予设计“国家公职人员腐败预警指标体系”的启示。第五，分析了以舞弊风险评价为导向的舞弊审计方法，认为它关注管理舞弊征兆的思想，并以舞弊警兆为导向的审计，为廉政审计以腐败评估为导向的审计方法，提供了创新思路。第四章：廉政审计内容。论述了构成廉政审计内容的三大要素：腐败预警、预警审计和查实审计。第一，关于腐败预警。首先以文献综述形式评述了从经济预警理论、社会预警理论到腐败预警理论全过程，认为是十六大召开，拉起了腐败预警序幕。其次，查考了地方政府颁布的文件，确认首先提出建立廉政(腐败)预警机制的当属深圳结论；评析了深圳、浙江和南京市等地方实施廉政(腐败)预警机制的情况；着重研究了腐败预警机制建设在廉政审计中的应用，认为审计应该直接参与腐败预警网络建设，建立健全廉政审计腐败测评预警机制，并提出建立腐败预警网络、“领导干部三级预警机制”和搭建“中国廉政建设监测评估中心”，实施“国家公职人员腐败预警指标”日常监控工作。第二，关于预警审计。首先界定了预警审计的含义，即是指根据腐败线索和腐败预先告警征兆，对国家公职人员的腐败嫌疑行为进行检查核实的审计活动。其次，论述了预警审计内容之一的腐败因子测试方法。具体阐述了权利滥用测试、腐败动机分析、腐败机会测试、腐败控制力测试。再次，论述了预警审计内容之二的廉政专项审计的具体内容。最后，设计了预警审计结果处置预案。第三，关于查实审计。首先明确了查实审计的含义，即是根据预警审计阶段腐败评估结果，按照所发现的指示性证据进行追踪审查，以确定腐败性质，触犯的法律条款，以及犯罪严重程度的审计；其次，探讨了查实审计基本步骤，按次序阐述了腐败嫌疑人被举报线索核实审计、腐败嫌疑人排查审计、有罪证据补充审计、余罪证据补充审计；详述了腐败七罪审计内容和方法，即反贪污审计方法、反贿赂审计方法；重点研究了反洗钱审计，通过统计国际社会关于注册会计师在反洗钱中承担义务和责任的法律规范数据，表明国际法律范本明确规定了注册会计师必须承担反洗钱义务，对中注协的“应对注册会计师报告客户洗钱嫌疑的义务作出豁免”的观点提出了质疑，并解释了注册会计师职业豁免权来由及其国际通行做法，指出制定注册会计师反洗钱指导准则乃是大势所趋，最后阐述了反洗钱审计重点和程序。第五章：廉政审计程序和方法。主要论述了“国家公职人员腐败预警指标体系”设计、廉政审计程序构建和廉政审计方法的建立。首先，作者构建了“国家公职人员腐败预警指标体系”共5类28项指标作为廉政审计预警核心。其次，借鉴舞弊风险导向审计原理，确立了廉政审计程序腐败导向的设计思路。第三，按照腐败预警阶段、预警审计阶段和查实审计阶段构建廉政审计程序。第三，探讨了廉政审计一般方法，即腐败导向法和廉政审计案件检查法；总结了廉政审计专门方法，即干部廉洁自律检查法、公司一级审计制和阳光工程审计法；提出了廉政审计技术方法，即发现腐败线索法、腐败心理分析法、思想状况分析法、廉政状况分析法和调查法。第六章：廉政审计职权拓展。首先，系统介绍了法国审计法院司法审计特色，以及韩国监查院监审合一特点，阐述了通过改革审计体制，利用审计联席会议制度，加大审计处理、处罚权等手段，拓展廉政审计职权观点。其次，提出并阐述了采取审计与司法联合查处机制拓展廉政审计职权的观点，即审计与检察联合查处机制、审计与纪检监察联合查处机制、审计与公安联合查处机制，并就实践中如何建立“一委四局”联席会议制度作了深入探讨。再次，提出并论述了采取廉政审计与国家职务犯罪预防体系相结合的方式，拓展廉政审计职权的观点。在审计参与国家职务预防犯罪，目前还没有被所重视的情况下，查考了《齐齐哈尔市预防职务犯罪工作条例》等相关法律文本，明确了审计参与国家职务犯罪预防的职责和任务，并提出建立“检审联动职务犯罪预防侦查一体化机制”，开展审计与检察机关和“共防单位”三位一体预防职务犯罪工作规范化的设想，并就相关建设内容进行了探讨。第七章：廉政审计的完善机制。廉政审计必须置于国家法制框架内，另一方面，又必须有法可依。因此，作者首先全面论述了廉政审计制度实施的相关法律制度建设。其次，针对目前中国审计体制改革的主流观点：或者保持目前行政性审计体制，或者改革为立法型审计体制，作者提出了质疑，认为立法型审计体制既不适合廉政审计体制，也与我国政治体制改革要求不相符，而目前行政性审计体制的弊病也显而易见，，提出改革审计体制以适应廉政审计的要求，具体分两步走的观点：第一步，最高审计机关隶属关系不动、对地方各级审计机关进行组织体改革；第二步，把国家审计署、监察部和隶属于检察院的反贪局、职务犯罪预防局合并，成立国家廉政公署，并赋予一定司法权。再次，提出建立以国家审计为主，内部审计为辅，社会审计为补充的廉政审计组织体系；论述了建立以国家审计机关为主，纪检领导，监察和检察等部门协调配合的审计查处机制的必要性；回答了在实践中，如何利用现行经济责任审计机构兼司“廉政审计”工作，以解决廉政审计组织建设难的问题。之后，提出完善廉政审计机制的第四项措施——开展现有审计制度反腐败工作。文章认为财政审计应当扛起反腐大旗，就此探讨了财政资金廉政审计方法；关于绩效审计反腐败，文章认为深圳绩效审计并不是真正意义上的绩效审计，但它的确是成功的，它的成功之处就在于反腐败，并认为深圳绩效审计所坚持的反腐倡廉方向，代表了今后中国绩效审计之路，同时提出绩效审计应该重“效”轻“绩”反“腐”的观点，深入探讨了绩效审计反腐败方法；关于经济责任审计反腐败，文章首先勾勒出经济责任审计的纵向框架和横向框架，提出了经济责任审计三层次假说的观点，即：乡镇领导干部和村级领导干部侧重经济责任审计；县级、厅级领导干部重点是廉政责任审计；省级干部侧重于政治责任审计；阐述了建立“八联合经济责任审计反腐创新机制”的内容。因为廉政审计作为一种特种审计制度，其审计目的、内容、手段、规程等有特殊规定性，与财政财务审计、财经法纪审计、效益审计、经济责任审计相比较，存在一定的联系和区别，最后，作者就如何理顺廉政审计与各种审计之间的关系作了全面分析和阐述。
[Abstract]:At present, "special audit" in Shenzhen, Zhejiang and other places is an important measure of the anti-corruption of the audit system. But "special audit" lacks effective auditing methods and means, and there is no special problem of "special audit". Based on the practice of "special audit system" against corruption, the Research on honest and clean audit is based on the high incidence of corruption. The domain design "state official corruption early warning index system", construction of corruption early warning, early warning audit and audit audit as the main content, corruption oriented auditing procedures and methods to form a set of corruption early warning and audit to combine the association mechanism, so as to enrich the rich and perfect "special audit system", in coordination with the central discipline Commission We should implement the requirements of "punishment and prevention system" to prevent and expose major violations of law and discipline committed by state public officers and crack down on corruption.
There are seven chapters in this paper.
The first chapter is introduction. First, it discusses the significance of the research on clean government audit. Secondly, it makes a literature review on the present situation of the research on clean government audit; third, discusses the research objectives of the audit of clean government audit; fourth, reveals the main contents of the research on clean government audit; fifth, describes the research path of clean government audit; sixth, expounds the research methods of clean government audit; seventh The innovation of clean government audit is summarized. Eighth, the feasibility of clean government audit is demonstrated.
The second chapter: the basic concepts of honest and clean audit. It is necessary to establish a set of logical system which is composed of the basic concepts related to the definition of honest and clean government audit and the basic concept associated with the objective. In this way, the concept of honest and clean audit is introduced. First, the article expounds the concept of honest and clean audit. In order to ensure the integrity of the owners of public rights, the "clean government audit" in a broad sense refers to the government officials and other departments, aiming at the state public officials, corruption as the audit guidance, corruption early warning, early warning audit and audit audit as the main content, standardizing the operation of the power, preventing, exposing and combating the special auditing system of economic crime. Therefore, economic responsibility audit and performance audit are included in the category of honest and clean audit. Secondly, it summarizes the characteristics of honest and clean audit. From the ten aspects of the specialties, early warning and judicature of honest and clean audit, it is summarized that the honest and clean audit is different from the financial audit and the economic responsibility audit. The characteristics of type. Third, clarify the objective of honest and clean audit. In the near future, the goal is to monitor and evaluate the national public officials' design of "national public officials corruption early warning index system", and to build a corruption early warning, early warning audit and audit audit as the main content, corruption as the guidance of the honest and clean audit, and to cooperate with the Disciplinary Commission "to punish and defend the body." The long term goal is to set up an honest and clean audit institution, improve the legal system of honest and clean audit, and establish the implementation mechanism of a long-term and clean government audit. Fourth, the main body of honest and clean audit is studied. It is emphasized that the main body of the clean government audit is the national audit. In the implementation of the audit, the joint body of the audit and the judiciary is formed and the National Bureau of honest and clean government is conceived. Fifth, the object of integrity audit is discussed. It is believed that the integrity audit should focus on the strength, seize the main contradictions, prevent the corruption of the main leading cadres, and be ripe for the conditions, and the object of the honest and clean audit will be the main leading cadres and the enterprises. The legal representative of the industry extended to the state public officials. Sixth, it analyzed the integrity audit according to the standard. Seventh, put forward the hypothesis of clean government audit. The hypothesis of "corrupt suspects" would help to carry out the assessment of the state of corruption of public officials and the use of special corruption audit methods for the crime of corruption.
The third chapter: the theoretical basis of a clean government audit. It is believed that the theory of honest and clean audit is based on the theory of ruling, the theory of political power, the system of punishment and defense, the theory of corruption early warning and the theory of fraud auditing. To improve the ability of anti-corruption and strengthen the ruling ability of the party. Second, through the question of the essence of the "economic supervision" of the audit, it is believed that the state audit has a political tendency in the supervision of power, the national audit should be repositioned and the view that "the state audit is a political tool for the regulation of the power and behavior of the state" is helpful to solve the problem. The phenomenon of losing control of the political power of the central government. Third, it discusses the guiding documents of the current and the future period of anti-corruption work - the establishment of a sound education, system, and supervision of the implementation of the system of punishment and prevention of corruption and the impact of the audit on corruption. Fourth, the concept of corruption early warning is given to the design of "corruption of state public officials." The Enlightenment of the police index system. Fifth, it analyses the fraud auditing method based on the risk assessment of fraud, and thinks that it pays attention to the thought of managing fraud symptoms, and takes the fraud warning as the guidance of audit, and provides a new idea for the corruption assessment oriented audit method.
The fourth chapter: the content of honest and clean audit. It expounds the three elements that constitute the audit content of clean government: corruption early warning, early warning audit and audit audit. First, on the early warning of corruption. First, it commented on the whole process from the economic early-warning theory, the social early-warning theory to the corruption early warning theory with the form of literature review, which holds that it is the sixteen major convening of corruption preview. Secondly, the paper examines the documents issued by the local government and confirms that it is the Shenzhen conclusion that first puts forward the establishment of a clean government (corruption) early warning mechanism, and evaluates the situation of the early warning mechanism for the implementation of corruption (corruption) in Shenzhen, Zhejiang and Nanjing, and focuses on the application of the construction of corruption pre police mechanism in the clean government audit. We should directly participate in the construction of corruption early warning network, establish and improve the corruption assessment and early warning mechanism of corruption, and put forward the establishment of an early warning network of corruption, the three level early warning mechanism of leading cadres and the building of a "China clean government construction monitoring and evaluation center", and the implementation of the daily monitoring work of "state public officials corruption pre warning indicators". Second, on early warning First, it defines the meaning of the early warning audit, that is, the audit activities to check and verify the corruption suspected behavior of the state public officials according to the clues of corruption and the prewarning signs of corruption. Secondly, it discusses the testing methods of corruption factor, which is one of the contents of early warning audit. It expounds the test of the abuse of rights, the motive analysis of corruption, and the corruption. The failure opportunity test, the corruption control test. Again, the concrete content of the two clean government audit of the early warning audit is discussed. Finally, the pre-warning audit results disposal plan is designed. Third, on the audit audit. First, the meaning of the audit is clearly defined, that is, according to the results of the corruption assessment in the early warning audit stage, according to the indicated instructions. The sexual evidence is tracked to determine the nature of corruption, the legal provisions that have been offended, and the audit of the severity of the crime. Secondly, the basic steps of the audit are discussed, and the audit of the alleged clues for the corruption suspects, the audit of the corrupt suspects, the supplementary audit of the criminal evidence, the complementary audit of the residual crime, and the details of the audit are described in detail. The contents and methods of the seven crimes of corruption, namely, the anti corruption audit method and the anti bribery audit method, focus on the study of the anti money laundering audit, and through the statistics of the legal norms of the international society on the obligations and responsibilities of CPA in the anti money laundering, which indicates that the international legal model clearly stipulates that the CPA must undertake the anti money laundering obligation, In the view of the "exemption of the obligation of CPA to report the suspicion of money laundering by CPA," and to explain the cause of CPA occupational immunity and its international practice, it was pointed out that the guidelines for the formulation of CPA anti money laundering were the general trend. Finally, the key points and procedures of the anti money laundering audit were expounded.
The fifth chapter: the procedures and methods of honest and clean audit. It mainly discusses the design of the "early warning index system of corruption of state public officials", the construction of an honest and clean audit procedure and the establishment of an honest and clean audit method. First, the author constructs a "early warning index system for corruption of state public officials", which is the core of 5 categories and 28 items. Secondly, it can be used for reference. The principle of fraud risk oriented audit has established the design ideas of corruption oriented. Third, according to the stage of early warning of corruption, the stage of early warning and audit and the audit stage of the audit, the procedures of honest and clean audit are constructed. Third, the general methods of honest and clean audit are discussed, that is, corruption oriented and clean government audit. The door method, namely, the cadre integrity and self-discipline inspection, the first level auditor system of the company and the sun project audit law, puts forward the technical methods of honest and clean audit, that is, the method of finding the clue of corruption, the analysis of corruption, the analysis of the state of thought, the analysis of the condition of honest administration and the method of investigation.
The sixth chapter: first, it introduces the characteristics of the judicial audit of the French court of audit, and the characteristics of the supervision and administration of the monitoring court in Korea, and expounds the ways to expand the power of honest and clean audit through the reform of the audit system, the use of the system of audit joint meeting, the increase of the audit processing, the right of punishment and so on. Taking the joint investigation and investigation mechanism of the audit and the judicature to expand the functions and powers of the honest and clean audit, that is, the joint and investigation mechanism of the audit and the procuratorial work, the joint investigation mechanism of the audit and the discipline inspection and supervision, the joint investigation and investigation mechanism of the audit and the public security, and the deep discussion on how to establish the joint meeting system of the "one committee and the four bureaus" in practice. The government audit and the state duty crime prevention system combine to expand the point of view of the functions and powers of the clean government. In the case of participating in the state duty prevention of the crime in the state, under the situation that the government has not been paid much attention to, the relevant legal texts such as the regulations on the work of preventing the duty crime in Qigihar have been examined, and the audit has been made clear that the audit is involved in the prevention of the duty crime in the state. The responsibility and task are put forward, and the establishment of an integrated mechanism for the prevention and investigation of the joint duty crime is put forward, and the idea of standardizing the work of preventing the duty crime is carried out by the audit and the procuratorial organs and the "common defense unit", and the related construction content is discussed.
The seventh chapter: the perfect mechanism of the honest and clean audit. The honest and clean audit must be placed in the framework of the national legal system. On the other hand, it must be in accordance with the law. Therefore, the author first comprehensively expounds the construction of the relevant legal system of the implementation of the clean government audit system. Secondly, the mainstream view of the reform of China's audit system is made: or the current administrative trial is maintained. The author raises questions about the system, or the reform of the legislative type audit system. The author thinks that the legislative type audit system is not suitable for the system of honest and clean government, and is not consistent with the requirements of the reform of the political system in our country, and the disadvantages of the administrative audit system are obvious at present. The system is put forward to meet the requirements of the honest and clean audit, and it is divided into two steps. The first step: the first step, the supreme audit organ is inactive, the organizational reform of the local audit institutions at all levels; the second step, the state audit department, the Ministry of supervision and the Procuratorate's anti corruption Bureau, the office of the duty crime prevention bureau, the establishment of a national clean government office, and a certain judicial power. Thirdly, the establishment of a state audit is established. Mainly, the internal audit is supplemented by the social audit as a complementary organization system of honest and clean government audit, and the necessity of establishing the auditing and investigation mechanism, which is based on the coordination of the state audit institutions, the discipline inspection leadership, the supervision and the procuratorial departments, and how to use the current economic responsibility audit institutions and the "clean government audit" in practice. In order to solve the problem of building an honest and clean government audit organization, fourth measures to improve the audit mechanism of honest and clean government are put forward to show the anti-corruption work of the audit system. The article holds that the financial audit should carry the anti corruption banner and discuss the audit method of the honest and clean government of financial funds. Auditing is not a real performance audit, but it is a success.
【学位授予单位】：天津财经大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.6

【引证文献】