国家审计模式比较及其司法化趋势

发布时间：2018-04-10 00:20

本文选题：国家审计模式　切入点：审计法院　出处：《湘潭大学》2007年硕士论文

【摘要】： 根据国家审计权与其他国家权力的关系,可把各国国家审计划分为立法型、司法型、行政型和独立型四种模式。四种国家审计模式都有其特征和利弊。随着世界经济一体化,各国民主制度的相互借鉴,国家审计将朝司法化方向发展。从国外审计法院的历史启示看,我国国家审计司法化存在可能。国家审计司法化是指通过改革使国家审计机关独立化、审计职权与程序法定化、审计人员职业化,通过法律赋予国家审计机关对违法使用公共财政和资源行为有向法院起诉的权力。因此,国家审计司法化有望解决我国“审计难,结果处理更难”的问题。国家审计司法化在我国具有理论与制度基础。从人民主权理论、权力结构理论和公共受托经济责任理论来看,我国国家审计司法化具有合理性。从我国的人民代表大会制度、专门人民法院制度和法官、检察官职业化制度来看,我国国家审计司法化具有可行性。这些理论与制度基础保证我国国家审计司法化具有向人民负责的理论品质。国家审计司法化是我国国家审计改革的目标模式。在现阶段、现行国家审计模式下,通过修改相关法律赋予国家审计机关对违法使用公共财政和资源行为有向法院提起诉讼的权力;法院设立审计专家库,从中抽选专家会同审理。条件成熟,可考虑组建与政府、法院、检察院平行的国家审计院,国家审计院有向法院起诉的权力;根据专门人民法院制度设审计法院,专门负责审理国家审计争议案件。
[Abstract]:According to the relationship between the state audit power and other state powers, the state audit can be divided into four models: legislative, judicial, administrative and independent.All four kinds of national audit models have their own characteristics and advantages and disadvantages.With the integration of the world economy and the mutual reference of the democratic systems of various countries, the state audit will develop in the direction of judicature.Judging from the historical enlightenment of foreign audit courts, it is possible for China's state audit to be judicialized.The judicalization of state audit refers to the independence of state audit institutions through reform, the legalization of audit powers and procedures, and the professionalization of auditors.State audit agencies are empowered by law to sue the courts for illegal use of public finances and resources.Therefore, the judicialization of national audit is expected to solve the problem of "difficult audit, more difficult to deal with the result".The judicature of state audit has theoretical and institutional basis in our country.From the view of the theory of people's sovereignty, the theory of power structure and the theory of public fiduciary economic responsibility, the judicature of our country's state audit is reasonable.From the point of view of the system of people's Congress, the system of special people's court, the system of judge and the professionalization of public procurator, the judicature of our country's state audit is feasible.These theoretical and institutional foundations ensure that the administration of justice of national audit has the theoretical quality of being accountable to the people.The administration of justice of state audit is the target mode of our country's national audit reform.At the present stage, under the current state audit model, the relevant laws have been amended to give the state audit institutions the power to sue the courts for illegal use of public finance and resources; the court has set up a pool of audit experts.The experts selected from among them will be tried together.If the conditions are ripe, we can consider setting up a national audit court parallel to the government, the court and the procuratorate. The state audit court has the power to sue to the court; according to the special people's court system, the audit court shall be set up, which will be responsible for handling state audit disputes.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.27;F239.44

【引证文献】