关于国家审计组织体制改革的思考
发布时间：2019-06-26 12:48
【摘要】： 审计作为一种高层次的现代国家监督制度，在我国已走 过了15年的历程。在15年的实践中，全国审计机关和广大 审计工作者在党中央、国务院和地方各级党委、政府的领导 下，不断发展和完善了具有中国特色的审计监督制度，取得 了令人瞩目的成绩。但同时还应看到，由于审计内、外部环 境的影响，新旧体制问题的不断暴露，审计工作还存在一些 困难和问题，比如：社会经济秩序混乱，有法不依和财经活 动中虚假现象严重，给全面落实审计法带来一定困难；审计 机关在依法行使审计监督权时，常常受到干扰和阻挠；审计 监督与其他经济监督的关系尚未理顺，审计机关的独立性和 权威性不断受到挑战；审计基础工作薄弱，审计风险在加大 等等，这些都是需要审计机关迫切予以解决的。 其实，上述问题的存在也正与我国整个审计体系密切相 关，特别是受政府审计组织体制的影响最大。 党的十五大和九届全国人大一次会议对我国改革开放和 现代化建设的跨世纪发展作出了新的战略部署，为审计事业 的发展指明了方向，同时也对审计工作提出了新的更高的要 求，审计工作面临着新的形势和任务。面对已经到来的21世 纪，中国的审计路子该怎样走？怎样去迎接新世纪可能出现 的挑战和机遇，把握中国审计的未来？在跨越人类新的一千 年的时候，构建什么样的中国国家审计组织体制，才能适应 社会主义现代化建设和改革开放的需要？这些都是值得认真 研究的课题。 本文就是在这样的前提下，从未来21世纪中国审计发展 战略方向出发，通过中外审计体制比较，在对中国审计历史 沿革进行回顾和总结的基础上，，辩证地、实事求是地借鉴了 一些国外成功经验，并对如何构建未来的中国国家审计组织 体制进行了分析和探索，大胆地提出了自己的设想。 全文共分四部分： 第一部分：外国国家审计组织体制类型及其比较。这一 部分分别阐述了四种不同政府审计体制类型，即：立法型审 计体制、司法型审计体制、行政型审计体制和独立型审计体 制。着重介绍了它们的组织形式和特点，从中为构建中国国 家审计体制寻求有益的启示。 第二部分：我国国家审计的历史沿革。主要介绍了我国 国家审计经历的漫长而曲折的发展历程，特别是介绍了中国 共产党领导下的审计工作快速成长的过程。这部分对于承上 启下，积极探索中国未来国家审计之路有着十分重要的意义。 第三部分：我国国家审计组织体制面临的挑战。这部分 内容从中国审计体制现状、特点及中外对比分析的基础上，不 仅肯定了15年来我国审计工作发挥的巨大作用和审计监督 地位的不可替代性，也更着重突出了国家审计组织体制中存 在的问题及原因，实践证明，中国国家审计体制的弊端必须 加以解决。 第四部分：分析国家审计组织体制走向并提出体制调整 构想。这部分主要是鲜明地提出了完善国家审计制度势在必 行，并设想了两种国家审计体制的改革模式：一种是保守的， 一种是大胆的。保守的提法是继续完善现有行政型审计体制， 大胆的提法是在修改宪法的前提下，直接将审计机关隶属于 全国人大。本文最后从审计环境的角度分析了产生上述构想 的依据。
[Abstract]:The audit, as a high-level modern state supervision system, has been in our country It's a 15-year process. In the 15-year practice and the national audit authorities and the large number of audit workers are The Party Committee of the Party Central Committee, the State Council and the local Party committees and the government Next, I'm going to make it. Exhibition and perfection of audit supervision system with Chinese characteristics degree, has made a remarkable achievement. But at the same time It should also be noted that, due to the internal and external circumstances of the audit, the problems of the new and old system As a result of the continuous exposure, the audit also has some Difficulties and problems, such as the confusion of the social and economic order, There is a serious false phenomenon in the movement of the law and the financial and financial activities to the full implementation of the audit law belt To be in a difficult position; an audit. When the authority exercises the right of audit supervision in accordance with the law, it is often subject to dry disturbance and obstruction; audit supervision and other economies The relationship between the supervision and the supervision has not been straightened out, and the independence of the audit authority and the supervision The authority is constantly challenged; an audit basis. It's weak, the risk of auditing is increasing, and so on. All need to be solved urgently by the audit authority. in fact The existence of the above-mentioned problems is also in the same way as the whole country the close phase of the audit system To close, especially to the government. The influence of the system of the government audit organization is the most The 15th National Congress of the Communist Party of China The First Session of the Ninth National People's Congress The Cross-cutting of the Reform and Opening-up and the Construction of the Modernization in China The development of the 21st century has made a new strategic deployment, which is an audit industry development The direction is indicated, and a new higher demand for the audit is also proposed The audit is facing a new situation and task. China's Audit of the 21-year-old Period How should we go? How? to meet the possible emergence of the new century The challenges and opportunities of China's audit and the future of China's audit? the new one in the world What kind of Chinese nation is to be built in the year home examination The Organization of the Organization can be adapted to the socialist modern The need of construction and reform and opening-up The subject of the study. This article is here On the premise of the sample, from the 21st century in the future China's audit and development On the basis of the strategic direction, through the comparison of the Chinese and foreign auditing system, the audit of the Chinese audit Review of the historical evolution and on the basis of the summary, In a dialectical and practical way, some foreign countries have been used for reference Experience of work and how to build the future of China's national audit organization The system analyzes and explores, and puts forward its own. The full text is divided into four parts: the first part The type of audit organization system of foreign countries and its comparison This section sets out four different Governments, respectively audit system class Model, i.e., the system of the legislative type, the administration of justice type audit System, administrative audit system and independent type of audit body The paper mainly introduces their organization form and characteristics, from which it is the construction The State of China The system of the family audit seeks the beneficial enlightenment. The second part: the history of national audit in our country. mainly introduce The long experience of national audit in our country in the form of a zigzag
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2000
【分类号】：F239.22
本文编号：2506190
[Abstract]:The audit, as a high-level modern state supervision system, has been in our country It's a 15-year process. In the 15-year practice and the national audit authorities and the large number of audit workers are The Party Committee of the Party Central Committee, the State Council and the local Party committees and the government Next, I'm going to make it. Exhibition and perfection of audit supervision system with Chinese characteristics degree, has made a remarkable achievement. But at the same time It should also be noted that, due to the internal and external circumstances of the audit, the problems of the new and old system As a result of the continuous exposure, the audit also has some Difficulties and problems, such as the confusion of the social and economic order, There is a serious false phenomenon in the movement of the law and the financial and financial activities to the full implementation of the audit law belt To be in a difficult position; an audit. When the authority exercises the right of audit supervision in accordance with the law, it is often subject to dry disturbance and obstruction; audit supervision and other economies The relationship between the supervision and the supervision has not been straightened out, and the independence of the audit authority and the supervision The authority is constantly challenged; an audit basis. It's weak, the risk of auditing is increasing, and so on. All need to be solved urgently by the audit authority. in fact The existence of the above-mentioned problems is also in the same way as the whole country the close phase of the audit system To close, especially to the government. The influence of the system of the government audit organization is the most The 15th National Congress of the Communist Party of China The First Session of the Ninth National People's Congress The Cross-cutting of the Reform and Opening-up and the Construction of the Modernization in China The development of the 21st century has made a new strategic deployment, which is an audit industry development The direction is indicated, and a new higher demand for the audit is also proposed The audit is facing a new situation and task. China's Audit of the 21-year-old Period How should we go? How? to meet the possible emergence of the new century The challenges and opportunities of China's audit and the future of China's audit? the new one in the world What kind of Chinese nation is to be built in the year home examination The Organization of the Organization can be adapted to the socialist modern The need of construction and reform and opening-up The subject of the study. This article is here On the premise of the sample, from the 21st century in the future China's audit and development On the basis of the strategic direction, through the comparison of the Chinese and foreign auditing system, the audit of the Chinese audit Review of the historical evolution and on the basis of the summary, In a dialectical and practical way, some foreign countries have been used for reference Experience of work and how to build the future of China's national audit organization The system analyzes and explores, and puts forward its own. The full text is divided into four parts: the first part The type of audit organization system of foreign countries and its comparison This section sets out four different Governments, respectively audit system class Model, i.e., the system of the legislative type, the administration of justice type audit System, administrative audit system and independent type of audit body The paper mainly introduces their organization form and characteristics, from which it is the construction The State of China The system of the family audit seeks the beneficial enlightenment. The second part: the history of national audit in our country. mainly introduce The long experience of national audit in our country in the form of a zigzag
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2000
【分类号】：F239.22
【引证文献】
相关硕士学位论文 前2条
1 秦荣庆;我国国家审计定位与改革研究[D];北京交通大学;2008年
2 胡勤丽;试论我国国家审计体制的重构[D];苏州大学;2009年
本文编号：2506190
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