基于功能优化下的我国政府审计制度改革问题研究

发布时间：2018-09-14 17:10

【摘要】： 我国正在经历一个制度变迁的时期,“十一五”规划提出要:提高资源配置效率,切实转变政府职能,健全国家宏观调控体系。这表明我国政府审计制度将要为适应新的需求而调整或改革。因此,探究政府审计制度是切实必要的。鉴于目前许多有关政府审计论文仅从体制的角度来分析我国当前的政府审计制度。本文立足于制度改革动力理论及制度功能理论从政府审计制度功能优化的视角来分析我国政府审计制度的改革。借鉴制度改革动力理论提出政府职能的转变是我国政府审计制度改革的外在推动力,并结合相关的数据研究,从政府审计制度服务对象和作用对象两方面对现行政府审计制度效果的分析可知政府审计制度的改革有其内在必然性。我国现行政府审计制度效果不理想表明政府审计制度功能定位不明晰。从政府审计制度服务对象的角度来看政府审计制度的功能应定位于满足社会公众需求;从政府审计制度作用对象来看政府审计制度的功能定位主要取决于信息和激励两个基础隐性功能的定位及切实履行。因此,针对政府审计制度服务对象而言,基于功能优化下的政府审计制度的改进主要从民意表达制度的改进入手解决。针对政府审计制度作用对象而言,基于功能优化下的政府审计制度的改进关键从政府审计部门内部的管理制度入手解决,需主要从政府审计信息管理制度和政府审计人员管理制度两个方面进行改进。故在此基础上提出了对政府审计信息管理制度改进及政府审计人员“职业化管理+行政管理”模式构建的一些建议。
[Abstract]:Our country is going through a period of institutional change. In the 11th Five-Year Plan, we should improve the efficiency of resource allocation, transform the government function and perfect the national macro-control system. This indicates that our government audit system will be adjusted or reformed to meet new needs. Therefore, it is necessary to explore the government audit system. In view of the fact that many related government audit papers only analyze our country's current government audit system from the angle of system. Based on the dynamic theory of institutional reform and the theory of institutional function, this paper analyzes the reform of Chinese government audit system from the perspective of optimizing the function of government audit system. Based on the dynamic theory of institutional reform, the author points out that the transformation of government functions is the external driving force of the reform of government audit system in China, and studies the relevant data. From the analysis of the effect of the current government audit system from the two aspects of the object of service and the object of action of the government audit system, we can see that the reform of the government audit system has its inherent inevitability. The effect of current government audit system in our country is not ideal, which indicates that the function of government audit system is not clear. From the point of view of the clients of the government audit system, the function of the government audit system should be positioned to meet the needs of the public. The function orientation of government audit system mainly depends on the location and practical implementation of the two basic recessive functions of information and incentive from the point of view of the function object of government audit system. Therefore, the improvement of government audit system based on function optimization is mainly solved by the improvement of public opinion expression system. According to the function object of government audit system, the key to improve the government audit system based on function optimization is the internal management system of government audit department. It should be improved from two aspects: government audit information management system and government auditor management system. Therefore, some suggestions are put forward for the improvement of government audit information management system and the construction of "professional management and administration" mode for government auditors.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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