论立法型政府审计模式的改革取向

发布时间：2018-05-10 22:04

本文选题：审计体制 + 立法型模式　；参考：《西南财经大学》2008年硕士论文

【摘要】：“不论采用何种审计体制以及审计体制如何演变,都是为了达到权力制衡的目的和增强审计的独立性。这充分说明审计是民主政治的产物,它在完善各国民主政治的道路上,也必然经历由不完善到逐步完善的过程。”①审计体制变化,是为了增强审计的独立性,更好地发挥审计对权力的制衡作用。英国、美国最初都是行政型模式,但实践证明它的独立性有限,不能很好发挥对权力的制衡作用,故后来才发展到立法型;德国开始是立法型,后来一段时间是行政型,再后来最终发展到了独立型。2003年,瑞典国家审计体制改革,从行政型模式转为由议会控制的立法型模式。这充分说明了为了更好的发挥审计的作用,审计体制必然要不断地发展和完善。在政府审计体制建立之初,我国还处于计划经济时期,政府机关直接负责并直接参与国家绝大部分经济活动,掌握了国家绝大部分资源。行政权力渗透到了政治、经济、社会的方方面面,政府实际上是一个无限的政府。在这种背景下,政府审计只有选择直接服务于行政机关,才能保证政府在资源配置和组织经济活动方面的效率,才能保证政府审计对整个国民经济的监督。进入新世纪,在经济上,我国建立起了社会主义市场经济体制,政府只需要掌握一定量的资源,代表公共利益,履行公共职责,提供公共物品和公共服务。但是政府要能够真正代表公共利益,防止权力集中和暗箱操作,政府取得和使用资源的行为必须纳入国家政治程序,即行政行为纳入立法管理程序。政治上,完善权力的监督与制约机制,转变政府职能,加强社会主义民主政治建设已经成为不可逆转的历史潮流。十七大报告强调,要坚持用制度管权、管事、管人,建立健全决策权、执行权、监督权既相互制约又相互协调的权力结构和运行机制。在我国决策权与执行权都掌握在行政机关手中,那么立法机关的监督作用就显得非常重要。审计的功能不仅是监督政府的使用公共资金是否合法,而且能够通过绩效审计评价政府的行为,给政府提供咨询和建议服务,促使政府使用公共资金更加节约和经济,有助于建立一个廉洁高效的政府。通过立法型模式的审计体制改革,就能够为绩效审计的全面开展铺平道路。可见,新的政治环境和经济环境都提出了要加强立法权对行政权监督的要求,而政府审计的立法归属是非常符合这一要求的。审计体制是其政治制度的表现,是为政治制度服务的。三权分立的国家由于历史和其他方面的原因,有的议会力量较强,审计机关由议会领导,实行立法型审计模式;有的国家司法意识较强,审计机关就隶属司法系列。建立审计模式要因地制宜,不可一概而论。审计体制本身无所谓好坏之分,只要适合于本国国情,能真正发挥对权力的监督和制衡作用,就是有效的。由于我国的根本政治制度是人民代表大会制度,相比司法型、独立型模式,立法型模式更加适合我国的国情。立法型模式不仅能解决审计工作独立性问题,而且适合未来中国政治经济的发展需要,但考虑到现实的政治经济因素,改革的时机尚未成熟,因此立法型模式是政府审计体制改革的取向。把立法型模式作为改革的取向,是将审计工作的长远目标和现实目标结合起来看问题,对展开政府审计体制改革,对加强政府审计监督都有着重大的意义。本文旨在为中国政治体制改革和审计事业发展做出有益的探索和贡献,在理论上探索基本适合中国国情和未来政治经济发展需要的审计模式,在实践上提出具有一定现实性和可行性的改革设想,为政府审计体制改革的政策研究和决策提供依据和参考。本文主要包括以下四部分内容: 第一部分绪论。首先介绍了选题的背景和意义,然后介绍了研究的思路、方法以及内容,最后梳理了关于政府审计体制改革的国内各种观点和学说。第二部分政府审计体制的概述。首先介绍了政府审计与政府审计体制的基本概念。由于各国政体和国情不同,审计体制模式也呈现出多样性。其次,从审计体制的组织上、经费上、人事上的独立性,以及审计对象、审计目标、审计权限、审计结果披露几个方面对国内外不同模式的政府审计体制的概况进行了对比分析,再总结出我国政府审计体制在这几个方面的缺陷。最后,从审计环境变化和审计目标变化两方面说明了改革的必然性。经济环境方面,市场经济的确立需要建立公共财政制度,客观上就需要对行政权力使用公共资金进行监督。政治环境方面,社会主义民主政治建设和政治体制改革,要求完善人民代表大会制度和加强对行政权力的监督,那么就应该赋予人大有效的监督机制和手段适应政治民主建设的发展。审计目标方面,绩效审计为审计体制改革提出了新要求。第三部分政府审计体制改革的理想模式——立法型模式。首先,以美国为例介绍了立法型模式的实现基础。虽然说我国的政治制度和经济体制与西方国家相比都有一定的差别,但是立法型审计模式作为世界上一种主流的政府审计模式,对于我国的审计体制改革实践有具有较高的借鉴意义。我国加入WTO之后,国家对外开放日益深入,在全球一体化和知识经济时代的大背景下,要学习国外先进的经验,并结合现实国情,缩小与世界的差距。最后,分析了立法型审计体制模式对我国政府审计的意义何在。本文认为立法型审计模式的价值主要有五点:第一,立法型模式能够较好地解决当前政府审计体制中最大的问题——独立性的问题;第二,有助于解决审计结果披露问题;第三,能够健全审计机关咨询建议权;第四,有助于加强公共财政制度的建立;第五,有助于完善人民代表大会制度。第四部分我国立法型政府审计模式的实现路径。首先,对政府审计体制改革的各种路径进行了比较和分析,得出结论——未来审计体制的改革方向是立法型模式。但实现立法型模式还面临着历史传统的障碍、政府方面的阻力、制度转换的繁琐三方面的困难。然后,本文提出了摆脱困境的出路——选择杨肃昌学者提出的“双轨制”作为改革的折中方案。原因是与“升格论”、“垂直论”的审计体制改革观点相比,“双轨制”体制可从整体上提高审计的独立性,而且更加符合当今世界国家审计的发展规律;与“立法论”、“独立论”相比,在一定程度上避免了来自政府方面的阻力,更加具有可行性。最后,本文提出了实现立法型模式的改革设想。第一,改革的总体思路是加强人大监督和审计监督在各方面的结合,先实现“双轨制”,然后在实现“双轨制”的基础上进一步改革,实现立法型模式。第二,改革要保持渐进性,力求社会变革的稳妥、有序。文章的创新之处有:第一,提出通过建立立法型政府审计模式,促进绩效审计的全面开展,评价政府使用公共资源的经济性、效率性以及效果性,再发挥审计向政府和立法机关提供咨询服务的功能,健全我国政府审计的咨询建议权,促进政府的廉洁高效。第二,将审计体制与审计环境结合起来,提出审计环境深刻地影响着审计体制。政府审计体制是依据政府审计职能设置的,审计体制如果不适应审计环境的变化,将会严重影响审计对权力的制约和监督作用。第三,在实践上,提出了我国政府审计体制改革的一些设想,并具有一定的可行性。
[Abstract]:"No matter what kind of audit system and how the audit system evolves, it is to achieve the purpose of balance of power and enhance the independence of the audit. This fully illustrates that audit is the product of democratic politics. It will also have a process from imperfect to gradual perfection on the path of perfecting the Democratic Politics of various countries." (1) the change of the audit system, In order to enhance the independence of the audit and better play the balance of the audit to power. In Britain, the United States was initially an administrative model, but the practice proved that its independence was limited and the balance of power could not be played well, so it was later developed to the legislative type; Germany began to be a legislative type, and later a period of administrative, and then later. Finally, the development of the independent.2003 year, the Swedish national audit system reform, from the administrative model to the parliamentary control of the legislative model. This fully illustrates that in order to better play the role of audit, the audit system must be continuously developed and perfected.
At the beginning of the establishment of the government audit system, our country is still in the planned economy period. The government organs are directly responsible and directly involved in most of the economic activities of the country, and have mastered most of the country's resources. The administrative power has penetrated into the political, economic and social aspects, and the government is an infinite government in fact. Under this background, the government is the government. Only in order to ensure the efficiency of the government in the allocation of resources and the organization of economic activities, the government can guarantee the supervision of the government's audit to the whole national economy only by selecting direct service to the administrative organs.
In the new century, in the economy, our country has established a socialist market economy system. The government needs only a certain amount of resources, represents public interests, performs public duties, and provides public goods and public services. But the government can truly represent the public interests, prevent the centralization of power and the operation of the dark box, and the government can obtain and use the resources. The behavior must be incorporated into the national political process, that is, administrative behavior should be incorporated into the legislative management process.
In politics, it has become an irreversible historical trend to improve the supervision and restriction mechanism of power, change the function of government and strengthen the construction of socialist democratic politics. The report of the Seventeenth National Congress emphasizes that the power structure and operation of supervision and supervision should be established and perfected by system management, management and management, and the establishment and improvement of the right to decision-making, execution and supervision. Mechanism. In our country, both the decision-making power and the executive power are in the hands of the administrative organs, so the supervisory role of the legislature is very important.
The function of the audit is not only to supervise the legitimacy of the government's use of public funds, but also to evaluate the government's behavior through performance audit, to provide the government with advisory and advising services, to promote the government to use public funds more economically and economically, and to build a clean and efficient government. It can pave the way for the comprehensive development of performance audit.
It is obvious that the new political environment and the economic environment have put forward the requirement to strengthen the legislative power to supervise the administrative power, and the legislative ownership of the government audit is in line with this requirement.
The audit system is the performance of its political system and serves for the political system. Because of the historical and other aspects of the three powers, some countries have strong parliamentary strength, the audit institutions are led by the parliament, and the legislative type auditing mode is carried out. Some countries have strong judicial consciousness, and the auditing organs are subordinate to the judicial series. The audit system itself can not be generalized. The audit system itself is not good or bad. As long as it is suitable for the national conditions of the country, it can really play the role of supervision and balance of power. Because the fundamental political system of our country is the system of the people's Congress, it is more suitable for the national conditions of our country compared with the judicial, independent model and legislative model.
The legislative model can not only solve the independence of the audit work, but also fit the needs of the future China's political and economic development. However, considering the realistic political and economic factors, the opportunity of reform is not ripe. Therefore, the legislative model is the orientation of the reform of the government audit system. The combination of long-term goals and realistic goals is of great significance to the reform of government audit system and the strengthening of government auditing supervision.
The purpose of this paper is to make a useful exploration and contribution to the reform of China's political system and the development of audit, and to explore the auditing model which is basically suitable for the situation of China and the development of the future political and economic development in theory, and to put forward some practical and feasible reform ideas in practice, and study and resolve the policy of the reform of the government's audit system. The policy provides the basis and reference.
This article mainly includes the following four parts:
The first part is the introduction. First, it introduces the background and significance of the topic, then introduces the ideas, methods and contents of the research, and finally combs all the domestic viewpoints and theories about the reform of the government audit system.
The second part is an overview of the government audit system. First, it introduces the basic concepts of the government audit and the government audit system. Due to the different countries and national conditions, the audit system pattern also presents diversity. Secondly, from the organization of the audit system, the independence of the personnel, the audit target, the audit authority, the audit node, and the audit target, the audit target, the audit authority and the audit node. The general situation of government audit system in different modes at home and abroad is compared and analyzed, and the defects of the government audit system in China are summarized. Finally, the inevitability of the reform is explained from the two aspects of the change of audit environment and the change of audit target. The establishment of market economy needs to be established through the economic environment. The public finance system requires the supervision of the use of public funds by administrative power. In the political environment, the construction of socialist democracy and the reform of the political system, the system of the people's Congress and the supervision of the administrative power should be perfected. Then the effective supervision mechanism and means of the people's Congress should be given to the political democracy. In terms of audit objectives, performance auditing has put forward new requirements for the reform of audit system.
The third part is the ideal mode of the reform of the government audit system - the legislative model. First, the United States is taken as an example to introduce the basis for the realization of the legislative model. Although the political and economic systems in our country have certain differences compared with the western countries, the legislative audit model is the mainstream of the government audit model in the world. After China's accession to WTO, China has become more open to the outside world. Under the background of global integration and knowledge economy, we should learn from the advanced experience of foreign countries and reduce the gap with the world in the light of the actual conditions of the world. Finally, the legislative model of the audit system is analyzed. The significance of the government audit in China is that there are five main points in this paper: first, the legislative model can better solve the problem of the biggest problem in the current government audit system - the problem of independence; second, help to solve the problem of audit results disclosure; third, can improve the Advisory authority of audit institutions; Fourth, it helps to strengthen the establishment of the public financial system; fifth, it helps to improve the people's Congress system.
The fourth part is the way to realize the mode of the legislative government audit in China. First, it compares and analyses the various paths of the reform of the government audit system, and draws a conclusion that the direction of the reform of the future audit system is the legislative model. But the realization of the legislative pattern also faces the obstacles of historical tradition, the resistance of the government and the transformation of the system. Then, this paper puts forward the way out of the dilemma - the "double track system" proposed by Yang Suchang scholars as the compromise solution. The reason is that the "double track" system can improve the independence of audit as a whole, and the system of "vertical theory" can improve the independence of audit as a whole, and more. In accordance with the law of development of the current world national audit, it has avoided the resistance from the government to a certain extent compared with "the theory of legislation" and "independence". Finally, this paper puts forward the reform idea of realizing the legislative pattern. First, the general idea of the reform is to strengthen the supervision and audit supervision of the people's Congress. The "double track system" is realized first, and then on the basis of the realization of the "double track system", further reform and the realization of the legislative model. Second, the reform should keep gradual and strive for the stable and orderly social change.
The innovation of this article is as follows: first, it is proposed to promote the overall development of the performance audit through the establishment of a legislative model of government audit, to evaluate the economy, efficiency and effectiveness of the government to use public resources, to give full play to the ability of the government and the legislature to provide advisory services, to improve the advice and advice of the government and to promote the administration of the government. The integrity and efficiency of the government. Second, combining the audit system with the audit environment, the audit environment has a profound influence on the audit system. The government audit system is set up according to the government audit function. If the audit system does not adapt to the changes in the audit environment, the audit system will seriously affect the restriction and supervision of the audit to power. Third, in practice, the audit system will be in practice. It puts forward some ideas for reforming our government auditing system and has certain feasibility.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.27

【参考文献】