论审计制度的防治腐败功能

发布时间：2019-04-09 17:08

【摘要】： 腐败是公权的滥用,当今世界上没有哪个国家能够免受腐败的影响,无论是民主社会还是集权社会,都存在某种形式的腐败。防治腐败是一个国际性课题,许多国内外学者在这方面进行了深入的探索。在我国,因国家审计署代国务院向全国人大常委会所做的审计工作报告所引发的“审计风暴”,在全社会引起广泛关注,审计在国家反腐体系中的作用也日益为执政者和理论界所重视。本文着重对国家审计制度防治腐败的功能性进行分析。论文主要分三部分:一是从反腐败过程中发挥国家审计机构的必要性方面进行阐述,从理论上说明国家审计制度在防治腐败工作中的优势。二是对我国政府审计工作发挥防治腐败功能现状进行分析,主要从国家审计制度的现状以及在反腐败工作中所发挥的积极作用,充分分析国家审计制度在防治腐败工作中所起的作用,同时,也对现行体制下制约国家审计制度发挥反腐功能的各种因素进行说明。三是从理论上阐述充分发挥审计制度防治腐败功能的主要措施,从理论上探索在制度反腐工作中,强化国家审计制度的各种措施。本文在上述理论研究的基础上,大量借鉴了行政学和经济学的研究成果,在论述过程中,引用了近几年来国家审计署公布的以及本人实际工作中接触的大量审计案例。
[Abstract]:Corruption is the abuse of public power. No country in the world today can avoid the influence of corruption, whether it is a democratic society or a centralized society, there is some form of corruption. Prevention and control of corruption is an international subject, in which many domestic and foreign scholars have carried on in-depth exploration. In China, the "audit storm" caused by the audit report made by the State Audit Office to the standing Committee of the National people's Congress on behalf of the State Council has aroused widespread concern in the whole society. The role of audit in the national anti-corruption system has been paid more and more attention by the rulers and theorists. This paper focuses on the analysis of the function of the national audit system to prevent and control corruption. The thesis is divided into three parts: one is to explain the necessity of national audit institutions in the process of anti-corruption, and explain the advantages of the state audit system in the prevention and control of corruption in theory. The second is to analyze the present situation of the government audit's function of preventing and controlling corruption, mainly from the current situation of the national audit system and the positive role played in the anti-corruption work. This paper fully analyzes the role of the national audit system in the prevention and control of corruption, and explains the various factors that restrict the anti-corruption function of the national audit system under the current system. The third is to expound the main measures to give full play to the function of auditing system to prevent and cure corruption, and to explore the various measures to strengthen the national auditing system in the system anti-corruption work. On the basis of the above-mentioned theoretical research, this paper draws a great deal of reference from the research results of administration and economics. In the course of the discussion, it cites a large number of audit cases published by the State Audit Office in recent years and contacted in my actual work.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22

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