我国地方审计体制研究

发布时间：2018-10-30 10:24

【摘要】：地方审计体制是指涉及地方审计机关的组织和管理制度的总称,它是政府审计组织制度中的核心内容之一,对地方政府审计的工作质量和实际效果有着重大的影响。我国的地方审计体制形成于1983年,为典型的行政型模式,适应了当时计划经济体制的要求,发挥了较大的作用。但随着我国民主政治和社会主义市场经济的发展,现有的地方审计体制越来越暴露出一些缺陷和不足,需要进行改革和完善。这是正是本文写作的出发点。本文分为三大部分：第一部分是我国地方审计体制概况。首先阐述了审计和政府审计的基本理论,然后介绍了审计体制的概念、特性、模式和影响要素,最后详细列举了我国现行地方审计体制的基本规定；第二部分是我国地方审计体制的缺陷及带来的问题。即现行的行政型地方审计体制带有明显的内部监督特征,独立性严重不足,制约了审计监督职能的发挥,并由此带来地方审计机关在组织、人员、经费、结果公告、处理处罚、管辖范围等方面的一系列问题。第三部分是我国现行地方审计体制的改革和完善。首先,列举了学术界的六种改革观点,并逐一对其优缺点进行了介绍；其次,对地方审计体制改革应遵循的基本原则作了明确；最后,笔者提出了自己的新观点—“过渡立法观”,即中央和省级审计机关隶属人大领导,省级以下审计机关实现垂直领导,并对这一方案的优势和具体措施进行了阐述。
[Abstract]:The local audit system refers to the organization and management system of the local audit institution. It is one of the core contents of the government audit organization system and has a great influence on the quality and actual effect of the local government audit. The local audit system of our country was formed in 1983, which is a typical administrative model, which adapts to the requirements of the planned economy system at that time and plays an important role. However, with the development of democratic politics and socialist market economy in our country, the existing local audit system more and more exposes some defects and deficiencies, which need to be reformed and perfected. This is the starting point of this article. This paper is divided into three parts: the first part is the overview of local audit system in China. Firstly, the basic theory of audit and government audit is expounded, then the concept, characteristics, mode and influencing factors of audit system are introduced. Finally, the basic provisions of current local audit system in China are listed in detail. The second part is the defects and problems of local audit system in China. That is, the current administrative local audit system has obvious characteristics of internal supervision, and its independence is seriously insufficient, which restricts the exertion of the audit supervision function, and brings about the organization, personnel, funds, result announcement and punishment of the local audit institutions. A series of questions about jurisdiction, etc. The third part is the reform and perfection of our country's current local audit system. First of all, it lists six kinds of reform viewpoints of academic circles, and introduces their advantages and disadvantages one by one; secondly, it clarifies the basic principles that should be followed in the reform of local audit system. In the end, the author puts forward his own new viewpoint, that is, the central and provincial audit institutions are under the leadership of the people's Congress, and the audit institutions below the provincial level achieve vertical leadership, and the advantages and concrete measures of this scheme are expounded.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.22

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