我国财政预算执行审计与腐败治理的效果研究

发布时间：2018-06-05 08:29

本文选题：财政预算 + 财政预算执行审计　；参考：《云南财经大学》2017年硕士论文

【摘要】：腐败是世界各国都普遍存在的一个社会问题,它的产生和发展过程客观上来说是一个社会、政治、经济、文化、道德等诸多因素相互作用和相互影响的复杂过程,也是一个不容忽视的现实问题。目前,我国一直处于经济转轨时期,腐败问题已经深入社会生活的方方面面。从微观上来看,地区腐败水平会影响当地经济垄断、寡头势力和价格管理;从宏观上来看,愈演愈烈的腐败问题会阻碍我国社会的长久健康发展。经验表明,反腐是一场艰巨而又长期的战斗,需要社会中各个方面的相互配合共同发挥作用。在国家管理的日常活动中,政府审计作为推进国家民主与法制建设和实现经济监督的主要手段,在国家治理中担任着非常关键的角色。政府审计历来以维护国家财政经济秩序,促进廉政建设,完善宏观调控为目标,肩负着腐败治理的重任,这是由政府审计同社会审计、内部审计相比所具有的特殊性决定的,它具有法定的独立性、审计监督的强制性、审计机关设置的系统性以及审计内容的广泛性,这也是社会审计和内部审计不可比拟的。预算执行审计作为政府审计的重要组成部分,对促进国家宏观调控、增强国家财政监督力度、加强财政收支监督、完善财政管理机制方面具有不可替代的作用。它是在充分总结我国多年来的审计工作经验并借鉴了国外政府审计工作的一些先进做法的基础上形成的。搞好财政预算资金的执行审计,就能够了解预算执行的全面情况,从而提高财政资金的社会效益和经济效益。同时,对财政预算资金的执行进行审计俨然成为腐败治理的关键一环。本文旨在研究财政预算执行审计与腐败治理效果之间的关系。本文一共包括五个部分,首先对研究背景及意义进行概述了,并讨论了本研究的创新之处;其次从腐败的发展渊源、腐败的治理以及财政资金预算执行审计的国内外研究现状的相关文献进行了综述;再次以委托代理理论、“免疫系统”理论为基础,探讨了预算执行审计对腐败治理的路径。提出了研究的假设并构建了研究模型。本文通过规范与实证并进的方法,以财政预算资金为视角,采用2011-2015年间31个省(自治区、直辖市)的政府财政数据为样本进行实证研究。然后根据研究结论提出政策建议,最后阐述了本文的研究贡献和局限性并对未来的研究方向进行了展望。实证结果验证了如下的研究假设:(1)审计广度与地区腐败水平显著负相关,审计范围越广,地区腐败水平就越低;(2)审计力度与地区腐败水平显著负相关,审计监督审查的力度越大,地区腐败水平就越低。基于以上的研究结果,本文针对性的提出如下政策建议:第一,加强与财政预算相关的改革;第二,完善财政预算执行审计的内容;第三,更新财政预算执行审计的方法;第四,继续重视和推进政府审计中反腐工作的建设;第五,审计人员的综合素质是治理腐败的重要因素。
[Abstract]:Corruption is a common social problem in all countries of the world. The process of its production and development is a complex process of social, political, economic, cultural, moral and other factors that interact and influence each other. It is also a practical problem that can not be ignored. At present, China has been in the period of economic transition and corruption. On the microcosmic point of view, the level of corruption in the region will affect the local economic monopoly, the oligarchy and the price management. From the macro point of view, the growing corruption will hinder the long-term healthy development of our society. Experience shows that anti-corruption is a arduous and long-term battle, and it needs all the society. In the daily activities of State Administration, government audit, as the main means to promote the construction of national democracy and the legal system and the realization of economic supervision, plays a very important role in national governance. The government audit has always been to maintain the national financial and economic order, promote the construction of the clean government and improve the macro adjustment. Control as the goal, shoulder the responsibility of corruption governance, which is determined by the particularity of the government audit compared with the social audit and internal audit. It has legal independence, the mandatory audit supervision, the systematicness of the audit institutions and the extensive audit content, which is incomparable to the social audit and the internal audit. As an important part of the government audit, the implementation audit has an irreplaceable role in promoting the national macro-control, strengthening the state financial supervision, strengthening the supervision of fiscal revenue and expenditure and perfecting the financial management mechanism. It is a full summary of the experience of the audit workers in our country for many years and some of the foreign government audit work. On the basis of the advanced practice, the implementation audit of financial budgets will be able to understand the overall situation of the budget execution and improve the social and economic benefits of the financial funds. At the same time, the audit of the implementation of the financial budget seems to be the key part of the corruption management. This paper aims to study the implementation of the budget. The relationship between audit and the effect of corruption governance. This article includes five parts. First, it summarizes the research background and significance, and discusses the innovation of this study. Secondly, it reviews the related literature on the origin of corruption, the governance of corruption and the current research status of the financial budget implementation audit; On the basis of the principal-agent theory and the "immune system" theory, this paper probes into the path of budget execution audit on corruption governance, puts forward the hypothesis of the research and constructs a research model. This paper adopts the standard and empirical method, and uses the financial budget as the angle of view, and adopts the government finance of 31 provinces (autonomous regions and municipalities directly under the central government) in 2011-2015 years. The data for the empirical study of the sample, and then put forward the policy recommendations according to the conclusions of the research, and finally elaborated the contribution and limitations of this study and the future research direction. The empirical results verify the following research hypothesis: (1) the audit breadth is significantly negatively related to the level of regional corruption, the wider the scope of the audit, the area of corruption water. The lower the level is, (2) the audit strength is negatively related to the level of regional corruption, the greater the audit supervision and examination, the lower the level of corruption in the region. Based on the above research results, this paper puts forward the following policy suggestions: first, strengthen the reform related to the budget; second, improve the content of the financial budget implementation audit; third, more The new financial budget implementation of the audit methods; fourth, continue to pay attention to and promote the construction of anti-corruption work in the government audit; fifth, the comprehensive quality of the auditors is an important factor in the governance of corruption.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6;F812.3;F239.4

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