国家审计机关依法审计能力研究

发布时间：2018-12-06 17:53

【摘要】：依法审计是审计工作的基本要求，也是充分发挥审计作用的根本保证。但是，从审计实践来看，依法审计的执行情况并不理想，依法审计能力尚待进一步提高。本文基于对我国国家审计机关审计实践的考察，探讨依法审计执行状况的一系列问题，从新制度经济学、公共管理学角度分析，明确出国家审计在国家治理中起到维护财经秩序、提高公共资源使用效益、促进政府工作绩效、制约公共权力滥用等作用；并对依法审计进行法理解读，认为国家审计权力隶属于行政权力，依法审计是依法行政的重要环节；国家审计权力源于法律，具有合法性，该权威具有非人格化，其方式是理性选择，，执法行为也要受到法律约束。通过对审计实践现状的分析，总结出依法审计现实中存在的问题有：审计法律体系不完善；审计主体设置不合理；执法过程中存在审计范围受限制、审计程序违法、自由裁量权使用不当、审计决定落实难，此外还有审计寻租行为、行政干预等现象，问题形成的原因有外在和内在两大因素。这些问题的存在都影响到依法审计的实施和依法审计能力的提高。基于上述分析，本文提出改善和提高国家审计机关依法审计能力的如下对策：完善审计法制；审计体制向立法型方向改革；加快审计结果公告制度、审计法律责任追究制度等相关制度的改革；加强审计机关内部管理；健全对审计机关的监督体系；运用好审计自由裁量权；全面审计，突出重点等。
[Abstract]:Audit according to law is the basic requirement of audit work and the fundamental guarantee of giving full play to audit function. However, from the point of view of audit practice, the implementation of audit according to law is not ideal, and the ability of audit according to law needs to be further improved. Based on the investigation of the audit practice of our country's national audit institutions, this paper discusses a series of problems on the implementation of audit according to law, and analyzes it from the perspective of new institutional economics and public management. It is clear that the state audit can maintain the financial order, improve the efficiency of the use of public resources, promote the performance of the government and restrict the abuse of public power in the governance of the country. The author also interprets the legal principle of the audit according to law and thinks that the power of the state audit is subordinate to the administrative power and that the audit according to law is an important link in the administration by law. The state audit power originates from the law and has the legitimacy. The authority is depersonalized, its way is rational choice, and the law enforcement behavior is also restricted by law. Based on the analysis of the present situation of audit practice, the problems existing in the reality of audit according to law are summarized: the audit legal system is not perfect, the audit subject is not set up rationally, and the audit subject is not set up properly. In the process of enforcing the law, the audit scope is restricted, the audit procedure is illegal, the discretion is improper, the audit decision is difficult to carry out, in addition, there are some phenomena, such as audit rent-seeking behavior, administrative intervention, etc. The causes of the problems are external and internal. The existence of these problems affects the implementation of audit according to law and the improvement of audit ability according to law. Based on the above analysis, this paper puts forward the following countermeasures to improve and improve the audit ability of the state audit institutions according to law: perfecting the audit legal system, reforming the audit system to the legislative direction; We will speed up the reform of the audit results announcement system and the audit legal liability investigation system; strengthen the internal management of the audit institutions; improve the supervision system of the audit institutions; make good use of the audit discretion; and give prominence to the key points in the overall audit.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22;D922.27

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