我国国家审计案件移送效果研究

发布时间：2018-04-25 08:43

本文选题：国家审计 + 案件移送　；参考：《浙江工商大学》2015年硕士论文

【摘要】：随着中共十八大的召开,会议提出了要明确案件移送制度的程序和标准,这说明了审计案件移送制度完善的重要性。审计案件移送处理的效果在依法治国和发挥审计机关监督职能中有着非常重要的地位。对审计案件移送效果的研究不仅在宏观上对我国国家审计机关和司法机关建立衔接制度有理论意义,而且对审计机关查处案件规范流程和提高移送效果上有现实意义。目前审计案件的移送效果每年不断增强,但还受到很多方面的影响使国家审计机关的成果没有得到有效的利用。本文的案件移送不仅限于对司法机关的案件移送,而是指广义上审计发现违法违规事项后对司法机关,纪检监察机关和上级单位的移送。基于此背景下进行了全方面和系统的研究。首先,本文以信息不对称理论和受托责任理论为理论依据,阐述了审计案件移送效果研究的意义。通过审计署网站公告中近三年的移送至已办结案件的情况进行全方位的统计,对我国审计署现有审计案件移送效果概况进行描述,并发现我国审计署审计案件移送的中需要改善的地方。而后,对我国地方审计机关审计案件移送的具体案例进行分析,通过地方审计机关对审计案件移送出台的一系列政策,了解到审计案件移送在近几年不断被重视。但是除去案件本身因素,审计机关自身的约束和审计移送处理文件的不规范,以及案件受理机关对案件反馈制度不完善等方面影响了审计机关对案件移送的效果。最后,根据以上研究内容,得出影响我国审计案件移送效果的因素有：案件自身性质因素包括案件的违法类型和涉案金额的大小、审计机关中审计人员的自身约束、案件跟踪机制的完善和审计移送文件的规范、受理机关对反馈机制和司法与行政处理不一致等,进而从审计机关自身层面和政府部门层面提出增强审计案件移送效果的建议,加强审计监督职能。
[Abstract]:With the holding of the 18th National Congress of the Communist Party of China, the meeting put forward the procedure and standard to clarify the system of transferring cases, which shows the importance of perfecting the system of transfer of audit cases. The effect of transferring audit cases plays an important role in governing the country according to law and giving full play to the supervision function of audit institutions. The research on the effect of transfer of audit cases is not only of theoretical significance to the establishment of a link system between the national audit institutions and the judicial organs in China, but also of practical significance to the investigation and handling of cases by audit institutions and the improvement of the transfer effect. At present, the transfer effect of audit cases is increasing every year, but the results of national audit institutions are not used effectively because of the influence of many aspects. The transfer of cases in this paper is not limited to the transfer of cases to judicial organs, but refers to the transfer of judicial organs, discipline inspection and supervision organs and superior units after auditing and discovering violations of law and regulations in a broad sense. Based on this background, all aspects and systems are studied. Firstly, based on the theory of asymmetric information and fiduciary responsibility, this paper expounds the significance of the research on the transfer effect of audit cases. Through the comprehensive statistics of the cases transferred to the completed cases in the nearly three years in the announcement of the Audit Office's website, this paper describes the general situation of the transfer effect of the audit cases of the Audit Office of our country. And found that the Audit Office of our country in the transfer of audit cases need to be improved. Then, through the analysis of the specific cases of the transfer of audit cases from local audit institutions in China, through a series of policies on the transfer of audit cases from local audit institutions, we can see that the transfer of audit cases has been paid more and more attention in recent years. However, apart from the case itself, the constraints of the audit institution itself and the non-standard handling of the audit transfer documents, as well as the imperfect feedback system of the case acceptance organ, the effect of the audit institution on the transfer of the case is affected. Finally, according to the above research content, the factors that affect the transfer effect of audit cases in China are: the nature of the case itself, including the illegal type of cases and the size of the amount involved, the auditors in the audit institutions of their own constraints, The perfection of the case tracking mechanism and the standardization of the audit transfer documents, the inconsistency of the feedback mechanism and the judicial and administrative handling by the accepting organs, and the suggestions to enhance the transfer effect of the audit cases are put forward from the level of the audit institutions themselves and the government departments. Strengthen the function of audit and supervision.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.44;D922.27

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