完善我国行政审计制度的探讨
发布时间：2019-06-21 05:36
【摘要】：一切有权力的人都容易滥用权力，这是万古不易的一条经验。因此对权力进行制约显得十分必要。行政审计制度作为制约机制中专业性较强的一环，一直是以“守护人”的角色对国家权力进行监督。但一直以来，我国存在着“审计难，处理更难”的现状，行政审计的执行十分不力。从2003年起，全国掀起了一场“审计风暴”，使我国的行政审计制度成为舆论、公众的焦点，审计暴露出一大批的问题，但解决的却是少数。 近年来国内理论界和实务界对于行政审计进行了广泛的讨论并提出了许多有价值的观点，其中研究者们对于行政审计制度进行完善的紧迫性看法比较一致，但我国多数学者一般是从会计学角度来对行政审计制度进行探讨，从法学层面对相关理论及其制度完善的研究并不多见。因此，本文从法学的角度对行政审计制度进行探讨，具有一定的新颖性。全文共三万八千字，除绪论和结束语外共分为四个部分。 第一部分，行政审计制度概述。作为全文的开端，该部分对行政审计制度进行了概括，其中行政审计制度的理论基础和法律价值分析是全文的重点所在。首先，介绍了行政审计制度的内涵、法律特征及其性质；其次，论述了行政审计制度的理论基础——受托责任理论和权力腐败理论，从两个不同的侧面来说明行政审计制度，其中受托责任理论旨在揭示行政审计制度产生的根本动因，，而权力腐败理论则突出行政审计制度的重要性；最后，对行政审计制度的法律价值进行深刻剖析，突出了行政审计制度“效率优先，兼顾公平”的价值取向。 第二部分，中外行政审计制度发展历史简述及现实启示。本部分分为二个方面，一方面介绍了中外行政审计制度不同历史时期的发展状况，重点阐述了外国现代行政审计制度时期的四种审计体制和中国封建行政审计制度的内容。另一方面通过对历史的回顾，总结出对完善我国行政审计制度具有现实借鉴意义的历史经验，即国家权力配置影响行政审计模式、行政审计制度呈动态发展趋势和国家性质影响行政审计责任。 第三部分，我国行政审计制度现状评析。本部分分为二个方面。一方面指出我国行政审计制度存在着行政审计法律缺失、双重审计领导体制落后、政府绩效审计滞后、审计结果公开存在缺陷的现实问题。另一方面对我国行政审计制度存在问题的原因进行了分析，指出虽然奉行依法行政的
[Abstract]:It is a hard-won experience that all those who have power are prone to abuse of power. Therefore, it is very necessary to restrict power. As a professional part of the restriction mechanism, the administrative audit system has always supervised the state power with the role of "guardian". However, there has been a "difficult audit, more difficult to deal with" in our country, and the implementation of administrative audit is very weak. Since 2003, the whole country has set off a "audit storm", which makes the administrative audit system of our country become the focus of public opinion and the public. Audit has exposed a large number of problems, but it has solved a small number of problems. In recent years, the domestic theoretical and practical circles have carried on the extensive discussion to the administrative audit and put forward many valuable viewpoints, among which the researchers have the same view on the urgency of perfecting the administrative audit system, but most scholars in our country generally discuss the administrative audit system from the angle of accounting, and there are few studies on the related theories and the perfection of the system from the legal point of view. Therefore, this paper discusses the administrative audit system from the perspective of law, which is new to some extent. The full text is 38000 words, in addition to the introduction and conclusion, it is divided into four parts. The first part is an overview of the administrative audit system. As the beginning of the full text, this part summarizes the administrative audit system, in which the theoretical basis and legal value analysis of the administrative audit system is the focus of the full text. First of all, it introduces the connotation, legal characteristics and nature of the administrative audit system; secondly, it discusses the theoretical basis of the administrative audit system-fiduciary responsibility theory and power corruption theory, and explains the administrative audit system from two different aspects, in which the fiduciary responsibility theory aims to reveal the fundamental motivation of the administrative audit system, while the power corruption theory highlights the importance of the administrative audit system. Finally, the legal value of the administrative audit system is deeply analyzed, and the value orientation of "efficiency first and fairness" of the administrative audit system is highlighted. The second part, the development history of Chinese and foreign administrative audit system and practical enlightenment. This part is divided into two aspects. On the one hand, it introduces the development of Chinese and foreign administrative audit system in different historical periods, focusing on the four audit systems in the period of foreign modern administrative audit system and the contents of Chinese feudal administrative audit system. On the other hand, through the review of history, this paper sums up the historical experience which has practical reference significance for perfecting the administrative audit system of our country, that is, the allocation of state power affects the administrative audit mode, and the administrative audit system shows a dynamic development trend and the nature of the state affects the administrative audit responsibility. The third part, the analysis of the present situation of administrative audit system in our country. This part is divided into two aspects. On the one hand, it is pointed out that there are some practical problems in the administrative audit system of our country, such as the lack of administrative audit law, the backwardness of double audit leadership system, the lag of government performance audit, and the defects in the disclosure of audit results. On the other hand, this paper analyzes on the causes of the problems existing in the administrative audit system of our country, and points out that although the administrative system is carried out according to law,
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.66
本文编号：2503830
[Abstract]:It is a hard-won experience that all those who have power are prone to abuse of power. Therefore, it is very necessary to restrict power. As a professional part of the restriction mechanism, the administrative audit system has always supervised the state power with the role of "guardian". However, there has been a "difficult audit, more difficult to deal with" in our country, and the implementation of administrative audit is very weak. Since 2003, the whole country has set off a "audit storm", which makes the administrative audit system of our country become the focus of public opinion and the public. Audit has exposed a large number of problems, but it has solved a small number of problems. In recent years, the domestic theoretical and practical circles have carried on the extensive discussion to the administrative audit and put forward many valuable viewpoints, among which the researchers have the same view on the urgency of perfecting the administrative audit system, but most scholars in our country generally discuss the administrative audit system from the angle of accounting, and there are few studies on the related theories and the perfection of the system from the legal point of view. Therefore, this paper discusses the administrative audit system from the perspective of law, which is new to some extent. The full text is 38000 words, in addition to the introduction and conclusion, it is divided into four parts. The first part is an overview of the administrative audit system. As the beginning of the full text, this part summarizes the administrative audit system, in which the theoretical basis and legal value analysis of the administrative audit system is the focus of the full text. First of all, it introduces the connotation, legal characteristics and nature of the administrative audit system; secondly, it discusses the theoretical basis of the administrative audit system-fiduciary responsibility theory and power corruption theory, and explains the administrative audit system from two different aspects, in which the fiduciary responsibility theory aims to reveal the fundamental motivation of the administrative audit system, while the power corruption theory highlights the importance of the administrative audit system. Finally, the legal value of the administrative audit system is deeply analyzed, and the value orientation of "efficiency first and fairness" of the administrative audit system is highlighted. The second part, the development history of Chinese and foreign administrative audit system and practical enlightenment. This part is divided into two aspects. On the one hand, it introduces the development of Chinese and foreign administrative audit system in different historical periods, focusing on the four audit systems in the period of foreign modern administrative audit system and the contents of Chinese feudal administrative audit system. On the other hand, through the review of history, this paper sums up the historical experience which has practical reference significance for perfecting the administrative audit system of our country, that is, the allocation of state power affects the administrative audit mode, and the administrative audit system shows a dynamic development trend and the nature of the state affects the administrative audit responsibility. The third part, the analysis of the present situation of administrative audit system in our country. This part is divided into two aspects. On the one hand, it is pointed out that there are some practical problems in the administrative audit system of our country, such as the lack of administrative audit law, the backwardness of double audit leadership system, the lag of government performance audit, and the defects in the disclosure of audit results. On the other hand, this paper analyzes on the causes of the problems existing in the administrative audit system of our country, and points out that although the administrative system is carried out according to law,
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.66
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1 赵婷婷;完善我国行政审计制度的探讨[D];西南政法大学;2006年
本文编号：2503830
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