我国政府投资项目审计监督法律问题研究

发布时间：2018-03-15 09:18

本文选题：政府投资项目　切入点：政府审计监督　出处：《中国政法大学》2007年硕士论文　论文类型：学位论文

【摘要】： 近年来,随着政府投资项目建设的飞速发展,政府投资项目审计监督工作也逐步深入,同时围绕着政府投资项目审计监督中审计机关的职权范围、监督方式、处理处罚措施以及相关方救济途径等问题也产生了激烈的争论。本文首先以这些争论为切入点,介绍了我国政府投资项目审计监督的主要概况,揭示了隐藏在这些争论背后的法律问题。在此基础上,本文对政府投资项目、政府审计监督的本质特征进行了分析,并结合这些分析从法学理论和法律实践两个层面对政府投资项目审计监督中的法律问题予以阐释,揭示了这些问题的本质和根源。最后,本文从政府投资项目审计监督的工作实际出发,提出了解决政府投资项目审计监督焦点法律问题的个人建议。我国审计机关对政府投资项目的审计监督权是宪法、审计法赋予审计机关的法定职权,任何单位和个人都不得非法干涉和抗拒审计监督。政府投资项目是以政府为主导,以满足公共需求为目的,以公务公产和公有公共设施公产为内容,以国有资产投资或者融资方式兴建的行政性、公用性、公有性项目,这就决定了政府投资项目必然属于审计机关的监督范围。组织政府投资项目建设是政府行使公共管理职能的具体方式,是一种具体行政行为;政府投资项目相关单位对项目的具体运作实际是在行使政府委托的部分行政管理权,这些行为从本质上讲也是一种行政行为。而审计机关作为专门的行政监督机关,有权对行使行政职权的行政机关和社会组织的行政行为进行监督,因此政府投资项目中相关行政机关的管理行为及项目相关单位的建设运营行为都属于审计监督管辖范围。政府审计的本质是对国有资产经营管理者受托经济责任的经济监督。政府投资项目的建设和运营实际上是一种国有资产经营管理行为,这些行为必然会产生相应的经济责任。而对这种经济责任的监督,则是审计机关的法定职责。政府投资项目相关合同属于行政合同的范畴,审计机关对这些合同的执行情况进行的监督,以及对项目决算价款的审减行为,都是其行使政府在行政合同履行中的行政优益权的具体表现,并不违反法律规定。而且审计机关基于法定审计监督职权作出的审计决定是具有强制性法律效力的具体行政行为,未经有权机关依法撤销或者变更,任何个人、组织都不能否定其法律效力,都必须严格执行。由审计决定引起的政府投资项目合同纠纷的本质是行政纠纷,因此,这些纠纷应该通过行政复议、行政诉讼等途径进行解决,而不是通过民事诉讼的途径解决。政府投资项目审计监督中的焦点法律问题的本质是如何合理界定行政权的边界。界定行政权边界必须要遵循以实现公共利益为终极目标,以适当划定行政权运行领域为基础,以合理设置行政行为限度为保障的原则。解决目前我国政府投资项目审计监督中的相关问题,应该从宏观和微观两方面入手,一方面从宏观上将政府投资项目整体纳入法治轨道,加强政府投资项目管理体制改革,完善政府投资项目审计监督体系,明确政府投资项目及其相关合同的行政属性,建立相应的制度规范;另一方面合理界定政府投资项目审计监督的权能边界,在坚持审计监督的权威性和严肃性的同时,严格遵循法治原则、公正原则、公开原则和比例原则,做到既维护了公共利益,也保证了个人正当利益不受侵害,实现双赢。
[Abstract]:In recent years, with the rapid development of the construction of government investment projects, the work of audit and supervision of government investment projects also gradually in-depth, at the same time around the government investment projects in the audit supervision of audit scope, mode of supervision, means of processing penalties and the related relief also has been a heated debate. Based on these arguments as a breakthrough the main points of audit and supervision of government investment project in China, reveals the legal problems hidden in the behind the debate. On this basis, the government investment projects, the essential characteristics of the government audit supervision are analyzed, and combined with the analysis from the theory and Practice of law from two aspects of government investment projects the legal problems in the audit supervision to explain, reveals the essence and the root of these problems. Finally, this article from the supervision of government investment project audit work In practice, a personal proposal to solve the legal issues of the audit supervision of the government investment project is put forward.
The audit supervision of our audit organs of the government investment project is the constitution, statutory authority audit law audit authority, any unit or individual shall illegally interfere and resist the audit supervision of government investment project is dominated by the government, to meet the public demand for the purpose of public property and public facilities for the public content. The administration, by state-owned assets investment or financing the construction of the public, the public project, which determines the scope of supervision of government investment projects must belong to the auditing organ. The construction organization of government investment project is the specific way of government exercising public management functions, is a specific administrative act; government investment projects related to the specific operation the project is part in the exercise of administrative power entrusted by the government, the behavior of it is also a kind of administrative behavior in essence. But as a special audit organs The administrative supervision organs, supervision and administrative acts have the right to exercise administrative power administrative departments and social organizations, so the construction operations management behavior and project related administrative organs of the government investment projects in the relevant units belong to the audit jurisdiction. The nature of government audit is economic supervision of state-owned assets management of the economy responsibility. The construction and operation of government investment projects is actually a state-owned asset management behavior, these behaviors will inevitably have the corresponding economic responsibility. The economic responsibility of the supervision, is the audit authority's statutory duties. Government investment projects related to the contract belongs to the category of the administrative contract, supervise the implementation of audit institutions these contracts, as well as on the accounts of the project price reduction trial behavior, is the exercise of the government in the administrative contract in administration and The right, does not violate the law. But the audit authority based on the power of supervision of legal audit audit decision is a specific administrative act is mandatory legal effect, without authority shall revoke or change of any individual, organization can not deny its legal effect, must strictly implement the essential audit decision caused. The government investment projects contract dispute is the administrative disputes, therefore, these disputes should be resolved through the administrative reconsideration, administrative litigation and other ways to solve, rather than through civil litigation. The essential way to solve the government investment project audit supervision in the focus of legal problems is how to define the boundary of the right. The definition of the boundary of executive power must follow in order to achieve the public interests as the ultimate goal, to run the appropriate areas delineated administrative power as the basis, to set reasonable limits for the protection of administrative behavior Principle.
To solve the current our country government investment project audit and supervision of the related problem, we should start from the macro and micro two aspects, on the one hand, from the macro government investment project overall in the rule of law, strengthen the reform of the management system of government investment projects, improve the system of audit and supervision of government investment projects, the administrative attribute of clear government investment projects and related contracts, establish appropriate rules; on the other hand, the reasonable definition of audit and supervision of government investment projects in the power boundary, adhere to the audit supervision authority and seriousness and strictly follow the principle of the rule of law, justice, openness and the principle of proportionality, so as to safeguard the public interests, guarantee the legitimate interests of the individual are not infringed. To achieve a win-win situation.

【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27

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