我国政府审计结果公告制度的探讨

发布时间：2018-08-16 09:37

【摘要】：2003年12月,我国国家审计署发布了第一份审计结果公告《防治非典专项资金和捐赠款物的审计结果》,审计结果公告制度由此开始建立,并掀起了一股强大的“审计风暴”。审计风暴之所以备受关注,直接原因就是由于审计报告的公开化和报告问题的严重化。要使审计不再成为风暴,就必须推行审计结果公告制度。李金华审计长指出：必须加快审计结果公告的进程,这是保证审计结果公开透明、降低审计风险的重要措施。同时,随着我国民主政治和国民经济的不断发展,人民参政议政的积极性不断提高,广大人民群众关心的热点问题落在了防治腐败、权力制约、政务公开上,国家审计防治腐败和发挥政府监督职能的作用被寄予厚望,因此,实行政府审计结果公告制度成为必然趋势。本文主要采用规范研究的方法对我国政府审计结果公告制度进行分析。第一部分为引言,阐述我国政府审计结果公告制度的研究背景、意义、文献综述、论文的写作思路、研究方法及基本框架等内容。我国是以公有制为主体的社会主义国家,公民享有信息知情权,审计结果公告制度的公布是公民基本权利的体现,尤其当审计风暴的出现,对审计信息的公开及审计透明度的提高成为必然的趋势。因此,将我国的政府审计结果公告制度作为对象进行研究,具有重要的理论价值和现实意义。在这一部分,主要阐述国内外学者主要针对审计结果公告制度的理论基础、原则、内容、审计结果公告制度的审计风险形成和防范,以及如何完善审计结果公告制度等方面的研究。第二部分是本文的基础理论部分,首先介绍了审计结果公告制度的含义,即审计结果公告制度是国家审计机关和法律、法规授权的组织,在行使审计监督管理权时通过一定形式,依法将审计报告、审计决定书、审计意见书等审计结果内容向民众公告的一种行为规则或者准则。之后比较了审计结果公告与审计公告、审计报告、审计信息报道概念的不同之处。对政府审计结果公告制度的理论基础进行了概述,政府审计结果公告制度主要是基于受托责任理论、供需基本理论、信息不对称理论、公共选择理论等理论产生的。第三部分是本文的重点,分为二、三、四章。第二章介绍我国政府审计结果公告制度的发展历程,我国政府审计结果公告制度经历了北洋政府时期、南方革命政府时期、国民政府时期以及新中国时期,分析了每个时期审计结果公告制度的特点,并针对我国现阶段政府审计结果公告制度存在的主要问题,包括审计结果公告制度具有明显的政府内部控制的特征,审计结果公告的种类、数量、范围有限,审计结果公告的时间不及时、不固定,审计结果公告反映的问题未能有效解决等,深入分析其产生的原因。主要表现在：行政型的审计体制缺乏独立性,审计结果公告实施的部分观念存在误区,审计结果公告制度的法律法规体系尚不健全,外部制度环境不完善等。由于审计结果公告宣传的不到位、一些政府领导存在“政务信息内外有别”等观念、审计机关领导干部存有封建专制时代官贵民轻的思想,导致审计结果公告制度在实施过程中受阻。审计结果公告制度的法律法规体系不够完善,突出地表现为法律法规的层次不高、法律法规的内容不完整、法律的表达欠规范、法律刚性欠缺、与保密法相冲突。在外部制度环境方面,由于政府信息公开的立法滞后使审计结果公告制度缺乏有力的法律支持和保证,缺乏一个良好的社会环境。第三章对立法体制、司法体制、独立体制以及行政体制下的国家审计结果公告制度的特点进行了详细介绍,通过对四种体制下的政府审计结果制度的研究比较,对我国政府审计结果公告制度的改革和完善起到了一定的借鉴作用,主要表现在：政府审计机关的独立性、审计程序内容的规范性、审计质量的公允性等方面。第四章结合我国现实情况,系统论述了如何完善我国政府审计结果公告制度,并提出可行性措施：改革政府审计体制,建立符合社会发展的政府审计模式；树立现代意识,加强思想建设；构建我国政府审计结果公告制度的法律框架；加强审计公告后的信息反馈机制；完善政府审计的外部制度环境,逐步建立与其相关配套制度。
[Abstract]:In December 2003, the National Audit Office of China issued the first audit results announcement . The announcement system of audit results was established and a strong "audit storm" was set off. Auditor-General Li Jinhua pointed out that it is necessary to speed up the process of announcing audit results, which is an important measure to ensure the openness and transparency of audit results and reduce audit risks. The enthusiasm of the people to participate in and deliberate on government affairs has been constantly improved, and the hot issues concerned by the broad masses of the people have fallen into the prevention and control of corruption, power constraints and openness of government affairs.
This paper mainly adopts normative research method to analyze the announcement system of government audit results in China.
The first part is the introduction, which expounds the research background, significance, literature review, writing ideas, research methods and basic framework of the announcement system of government audit results. Therefore, it is of great theoretical value and practical significance to study the announcement system of government audit results in China. In this part, the author mainly expounds that scholars at home and abroad mainly focus on the announcement of audit results. The theoretical basis, principles, contents of the system, the formation and prevention of the audit risk of the audit results announcement system, and how to improve the audit results announcement system.
The second part is the basic theory part of this paper. First of all, it introduces the meaning of the announcement system of audit results, that is, the announcement system of audit results is authorized by the state audit organs and laws and regulations. When exercising the power of audit supervision and management, audit reports, audit decisions, audit opinions and other audit results are carried out in accordance with the law through a certain form. After comparing the concepts of audit results announcement with audit announcement, audit report and audit information report, the paper summarizes the theoretical basis of the announcement system of government audit results. Theory of information asymmetry, public choice theory and other theories.
The third part is the focus of this paper, divided into two, three, four chapters. Chapter two introduces the development process of the announcement system of government audit results. The announcement system of government audit results has gone through the period of Beiyang government, Southern revolutionary government, National government and New China. The characteristics of the announcement system of audit results in each period are analyzed. In view of the main problems existing in the announcement system of government audit results at the present stage in China, including the obvious characteristics of government internal control in the announcement system of audit results, the types, quantity and scope of the announcement of audit results are limited, the time of announcement of audit results is not timely and fixed, and the problems reflected in the announcement of audit results are not effectively solved. The main reasons are: the lack of independence of the administrative audit system, some misunderstandings in the implementation of audit results announcement, imperfect laws and regulations system of audit results announcement system, imperfect external system environment and so on. In such concepts as "the difference between inside and outside of government affairs information", leading cadres of audit institutions have the idea that officials are more important than the people in the feudal autocratic era, which hinders the implementation of the audit results announcement system. In the external system environment, due to the lag of government information disclosure legislation, the audit results announcement system lacks strong legal support and guarantee, lacks a good social environment. Chapter 3 is about the legislative system, judicial system, independent system and administration. The characteristics of the announcement system of state audit results under the system are introduced in detail. Through the study and comparison of the system of government audit results under the four systems, the reform and improvement of the announcement system of government audit results in our country can be used for reference, mainly in the following aspects: the independence of government audit institutions and the content of audit procedures. Chapter Four discusses how to perfect the announcement system of government audit results and puts forward feasible measures: reforming the government audit system, establishing a government audit model in line with social development, establishing modern consciousness, strengthening ideological construction, and constructing our government. The legal framework of the announcement system of government audit results; strengthening the information feedback mechanism after the announcement of audit results; improving the external system environment of government audit, and gradually establishing the relevant supporting system.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.22

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