论我国公共权力监督制约机制中的国家审计职责

发布时间：2018-11-17 20:29

【摘要】： 国家审计是从社会公众的角度,监督权力组织掌控公共资源的情况,并且在法律上给予制度安排,保证其合法性、权威性。现代审计发展史说明在现代经济中,审计的作用越来越大,而且逐步成为民主政治文明的一个重要标志,是一项重要的制度设置。国家审计应围绕公众至上的理念,履行好对公共权力监督的审计职责。国家审计职责履行得怎样关系到国家审计制度的落实和完善,关系到国家民主政治的发展,国家审计职责概念既是抽象的,又是具体的,它解决的是国家审计对谁负责、如何负责的基本问题,基本问题后面涵盖了国家审计体制、国家审计内容、国家审计规范等重要内容,所以国家审计职责决定着国家审计发展的走向,科学地认识国家审计职责,研究政治、经济、社会等因素对国家审计职责的影响,探究国家审计职责发展的规律,实际上就是对国家审计的定位、工作内容、组织体系、工作规范等概念及实务操作的理解。国家审计是国家的基本政治制度之一①,基于这种观点,研究国家审计职责时必须将其置入一个平台,这个平台就是公共权力的政治环境,从公共权力的政治角度去研究国家审计职责,得出国家审计职责发展的规律,才能保证以此确定的国家审计职责适应公共权力的运行,才能推动政治民主的进程。本文将着力从对公共权力及公共权力监督制约的认识出发,研究国家审计在公共权力监督机制中的作用以及国家审计职责的内容,在对我国现行国家审计职责中存在的问题及原因分析中提出完善我国国家审计职责的建议,以期更加科学地界定国家审计职责,推动我国国家审计现代化建设。
[Abstract]:The state audit is to supervise the power organization to control the public resources from the angle of the public, and give the system arrangement in the law to guarantee its legitimacy and authority. The history of modern audit development shows that in modern economy, audit plays a more and more important role, and gradually becomes an important symbol of democratic political civilization, and is an important system setup. The state audit should focus on the idea of public supremacy and perform the audit duty of public power supervision. How to fulfill the responsibility of state audit is related to the implementation and perfection of the state audit system and the development of national democratic politics. The concept of state audit responsibility is abstract and concrete, and it solves the problem of who is responsible for the state audit. The basic issues of how to be responsible, and the basic issues behind them cover the important contents of the national audit system, the content of the state audit, the norms of the state audit, and so on. Therefore, the responsibility of the state audit determines the trend of the development of the state audit. To understand the responsibility of state audit scientifically, to study the influence of political, economic and social factors on the responsibility of state audit, and to probe into the law of the development of state audit responsibility are, in fact, the orientation, work content and organization system of state audit. Understanding of concepts and practices such as work specifications. State auditing is one of the basic political systems of a country. From this point of view, when studying the responsibility of state auditing, we must put it into a platform, which is the political environment of public power. From the political point of view of public power, the state audit responsibility is studied, and the law of the development of the state audit duty is obtained, which can ensure that the national audit duty can adapt to the operation of public power and promote the process of political democracy. This paper will focus on the understanding of public power and supervision and restriction of public power, and study the role of state audit in the supervision mechanism of public power and the content of the responsibility of state audit. In this paper, the author puts forward some suggestions on how to perfect the responsibility of state audit in order to define the responsibility of state audit more scientifically and to promote the modernization of state audit in China through the analysis of the problems and reasons existing in the present state audit duty of our country.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44

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