论国家审计程序的法律保障
发布时间：2019-03-16 14:07
【摘要】：党和国家关于建设社会主义法治国家发展规划对于行政执法合法性、公正性、效益性的要求,对新时期我国审计法治化建设提出了新的要求。 考虑到行政程序的合理设定和有效执行是保证行政机关行政执法有效性的关键,而国家审计所承担的法定职责和社会责任,都集中反映于审计机关日常行政执法过程之中。因此,从维护国家审计程序权威性角度着眼,结合笔者在日常审计工作实践中发现的重审计结果轻审计程序的问题,对新时期审计监督长效机制建设中审计程序的法律保障的相关问题进行论述,认为注重审计程序权威性,完善国家审计程序法制体系,对新时期我国审计法治化建设具有深远的法律意义。 本文共分引言、正文、结语三部分,其中正文部分共有三章。 第一章主要介绍审计程序的作用及注重审计程序权威性对于新时期我国审计法治化建设的法律意义。 第二章立足于新时期国家审计法治化建设,对审计程序的法律保障现状、当前确立审计程序权威性的法制障碍等进行研究分析。 第三章论述完善国家审计程序法律保障的途径,阐明确立审计程序在审计执法中的权威性的具体建议。
[Abstract]:The requirements for the legality, fairness and efficiency of administrative law enforcement in the development planning of building a socialist country ruled by law by the Party and the state put forward new requirements for the construction of audit rule of law in China in the new period. Considering that the rational setting and effective execution of administrative procedures is the key to ensure the effectiveness of administrative law enforcement, the legal duties and social responsibilities undertaken by the state audit are mainly reflected in the daily administrative law enforcement process of audit institutions. Therefore, from the point of view of maintaining the authority of the national audit procedure, combining with the problems that the author finds in the practice of daily audit, the author pays more attention to the audit result than the audit procedure. This paper discusses the problems related to the legal guarantee of audit procedure in the construction of long-term mechanism of audit supervision in the new period, and thinks that we should pay attention to the authority of audit procedure and perfect the legal system of national audit procedure. It is of far-reaching legal significance to the construction of our country's audit rule of law in the new period. This paper is divided into three parts: introduction, text and conclusion, in which there are three chapters. The first chapter mainly introduces the function of audit procedure and the legal significance of paying attention to the authority of audit procedure for the construction of audit rule of law in China in the new period. The second chapter is based on the construction of the national audit rule of law in the new period, analyzes the current situation of the legal guarantee of the audit procedure, the legal obstacles to establish the authority of the audit procedure and so on. The third chapter discusses the ways to perfect the legal guarantee of the national audit procedure, and clarifies the concrete suggestions to establish the authority of the audit procedure in the audit law enforcement.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
本文编号：2441523
[Abstract]:The requirements for the legality, fairness and efficiency of administrative law enforcement in the development planning of building a socialist country ruled by law by the Party and the state put forward new requirements for the construction of audit rule of law in China in the new period. Considering that the rational setting and effective execution of administrative procedures is the key to ensure the effectiveness of administrative law enforcement, the legal duties and social responsibilities undertaken by the state audit are mainly reflected in the daily administrative law enforcement process of audit institutions. Therefore, from the point of view of maintaining the authority of the national audit procedure, combining with the problems that the author finds in the practice of daily audit, the author pays more attention to the audit result than the audit procedure. This paper discusses the problems related to the legal guarantee of audit procedure in the construction of long-term mechanism of audit supervision in the new period, and thinks that we should pay attention to the authority of audit procedure and perfect the legal system of national audit procedure. It is of far-reaching legal significance to the construction of our country's audit rule of law in the new period. This paper is divided into three parts: introduction, text and conclusion, in which there are three chapters. The first chapter mainly introduces the function of audit procedure and the legal significance of paying attention to the authority of audit procedure for the construction of audit rule of law in China in the new period. The second chapter is based on the construction of the national audit rule of law in the new period, analyzes the current situation of the legal guarantee of the audit procedure, the legal obstacles to establish the authority of the audit procedure and so on. The third chapter discusses the ways to perfect the legal guarantee of the national audit procedure, and clarifies the concrete suggestions to establish the authority of the audit procedure in the audit law enforcement.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4
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