中国与欧洲国家政府审计比较研究

发布时间：2018-05-23 15:39

本文选题：政府审计 + 审计体制　；参考：《同济大学》2008年硕士论文

【摘要】： 我国政府审计事业重建后,已风雨兼程的走过了20多年的发展历程。现行的审计体制,考虑了当时的历史条件和早期发展的需要,曾经为推动我国审计事业的全面发展和社会进步做出了巨大贡献。但是,由2005年的"审计风暴",我国审计事业发现了越来越多的问题。原来,随着社会主义市场经济的进一步推进,现行政府审计体制渐渐开始在许多方面都阻碍了审计机关职能的行使,我国审计体制迫切需要进行改革。在普遍比较赞同的"立法"审计模式中,对于我国实际情况而言,最理想的方式是建立双轨式的审计体制,加强人大对审计机关的监督,采取审计监督与舆论监督相结合、行政处理和司法处理相结合的做法;制订审计机关负责人任职资格和任免程序,并严格执行,发挥出应有的作用,以保障我国经济持续健康地向前发展。同时,审计内容的改革也是不可缺少的,作者结合十七大提出的改善社会保障的思想,在社会保障审计方面提出新鲜的理论和方法。"社会保障"英文(social security)的字面意思就是"社会安全",由此可见社会保障与社会稳定密切相关。特别是对处于经济体制转轨和社会结构转型时期的中国而言,完善社会保障体系对于促进社会稳定意义十分重大。借鉴丹麦社会保障审计的很多做法,由"上海社保案"揭示了我国社会保障审计中的重大问题点及应当注意的切入审查点,让我们更明白社会保障的重要性之余加强对其管理和监督。本文采取理论与实际相结合,在理论研究的基础上,加以采访调查研究,从对审计质量的研究导出模型,并对其各影响因素加以分析,并借鉴国外成功改革案例,结合国内实际情况进行对比分析,考证审计体制选择,提出建立具有中国特色的立法型双轨制审计体制的观点。同时本文结合"上海社保案"中暴露出来的一系列问题,提出审计要点,并对地区社会保障中心进行采访,以对实务操作提出更有建设性的意见。
[Abstract]:After the reconstruction of our government audit, it has gone through more than 20 years of development. The current audit system, considering the historical conditions and the needs of the early development, has made great contributions to the overall development and social progress of the audit cause in China. However, since the "audit storm" in 2005, more and more problems have been discovered in China's audit industry. In fact, with the further development of the socialist market economy, the current government audit system has gradually begun to hinder the function of audit institutions in many aspects, and the audit system of our country urgently needs to be reformed. In the generally agreed "legislation" audit mode, the most ideal way for the actual situation of our country is to establish a two-track audit system, strengthen the supervision of audit institutions by the people's Congress, and adopt the combination of audit supervision and public opinion supervision. In order to ensure the sustained and healthy development of our country's economy, we should work out the qualification, appointment and removal procedure of the head of the audit institution, strictly enforce it and play its due role in the combination of administrative treatment and judicial treatment. At the same time, the reform of audit content is also indispensable. The author puts forward new theories and methods in the aspect of social security audit in combination with the idea of improving social security put forward by the 17th National Congress of the CPC. " The literal meaning of social security is social security, which shows that social security is closely related to social stability. Especially for China, which is in the period of economic system transition and social structure transformation, it is of great significance to improve the social security system to promote social stability. Referring to many practices of social security audit in Denmark, this paper reveals the major problems in the audit of social security in our country by "Shanghai Social Security case" and the relevant points of examination that should be paid attention to. Let us understand the importance of social security while strengthening its management and supervision. This paper adopts the combination of theory and practice, on the basis of theoretical research, carries on the interview investigation research, deduces the model from the research to the audit quality, and analyzes its influence factors, and draws lessons from the successful reform cases of foreign countries. Combining with the actual situation in China, this paper makes a comparative analysis, studies the choice of audit system, and puts forward the viewpoint of establishing a legislative double-track audit system with Chinese characteristics. At the same time, combined with a series of problems exposed in the "Shanghai Social Security case", this paper puts forward the main points of audit and interviews with the regional social security center in order to put forward more constructive suggestions to the practical operation.
【学位授予单位】：同济大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】