基于免疫系统论的政府审计反腐效果实证研究

发布时间：2018-07-01 18:39

本文选题：政府审计 + 免疫系统　；参考：《河南大学》2017年硕士论文

【摘要】：纵观历史,各朝各代都有腐败。放眼海外,腐败是个世界性难题。十八大以来,“打虎拍蝇”的习式反腐掀起了我国历史上新一轮的“反腐热潮”。党的十八届六中全会明确提出:“建设廉洁政治,坚决反对腐败,是加强规范党内政治生活的重要任务。必须筑牢拒腐防变的思想防线和制度防线,着重构建不敢腐、不能腐、不想腐的体制机制。”国家治理中最严重的威胁之一就是腐败,因此腐败治理是国家治理的重要课题之一,而政府审计又是国家治理的重要组成部分,可见政府审计应在腐败治理中发挥重要作用。通过梳理国内外的相关文献,政府审计在腐败治理中的地位、职能和成效已得到广泛认可。但是,现有文献研究的不够全面深入,而且大多数是从规范或案例的角度探讨政府审计的腐败治理功效,只有极少数学者从实证角度进行研究。2007年在全国审计工作会议上,审计署审计长刘家义第一次提出“现代政府审计是经济社会运行的一个‘免疫系统’”的观点。基于此,本文试从“免疫系统论”新视角出发,提出政府审计也是国家腐败治理的“免疫系统”,然后对政府审计推动腐败治理的机理及路径进行理论上的分析,最后运用实证方法检验政府审计揭示功能、抵御功能和预防功能的反腐效果。但是,政府审计的反腐效果如何,而且政府审计通过什么路径来治理腐败,这是研究政府审计推动腐败治理最为核心的问题。本文首先分析了政府审计治理腐败的理论基础,其次为了研究地方政府审计的反腐功能现状,选取31个省、自治区及直辖市在2008-2014年间的审计数据,把“审计机关向司法、纪检监察机关以及相关部门移送的案件数”作为衡量政府审计反腐效果的指标,构建实证模型,检验以下假设:(1)政府审计揭示功能发挥得越充分,该地区的反腐效果越好;(2)政府审计自身抵御功能发挥得越充分,该地区的反腐效果越好;(3)相关部门配合抵御功能发挥得越充分,该地区的反腐效果越好;(4)相关部门配合抵御功能可以加强政府审计抵御功能的反腐效果;(5)政府审计预防功能发挥得越充分,该地区的反腐效果越好;(6)政府审计的揭示、抵御和预防功能结合的越好,该地区的反腐效果越好。整体上从事前、事中、事后三个方面充分检验了政府审计三大功能的反腐效果。然后总结概括了本文的研究结论,基于此提出了建立健全我国政府审计反腐免疫系统的政策建议。最后分析了本文研究的局限性,并对今后的研究作出了展望。本文的研究在理论上研究视角独特,基于免疫系统论的新视角,提出政府审计也是国家腐败治理的“免疫系统”。然后运用实证方法检验了政府审计揭示功能、抵御功能和预防功能的反腐效果,有助于深化政府审计和腐败治理的理论研究。在实践上本文提出了完善、健全政府审计“反腐免疫系统”的政策建议,有助于促进国家治理目标的实现。
[Abstract]:Throughout history, every dynasty has corruption. Looking abroad, corruption is a worldwide problem. Since the eighteen major, the anti corruption of the "beat tiger flies" has set off a new round of "anti corruption upsurge" in our country's history. In the sixth Plenary Session of the 18th CPC Central Committee, the party made clear that "building a clean politics, resolutely against corruption, is to strengthen the political life of the party." The important task. It is necessary to build up the ideological line and system line of anti corruption, and to build a system mechanism that is afraid of corruption and corruption, and does not want corruption. "Corruption is one of the most serious threats in state governance. Therefore, corruption governance is one of the important issues of national governance, and government audit is an important part of national governance. Government audit should play an important role in corruption governance. By combing the relevant literature at home and abroad, government audit has been widely recognized in the status, function and effectiveness of corruption governance. However, the existing literature research is not comprehensive and thorough, and most of them discuss the effectiveness of government audit on corruption governance from the perspective of norms or cases. Only a few mathematicians study from an empirical point of view at the national audit conference in.2007, the auditor general of the audit office, Liu Jiayi, first proposed that "modern government audit is an 'immune system' in economic and social operation". Based on this, this paper tries to propose a government audit from the new perspective of "immune system theory". The "immune system" of corruption governance of the family, and then the theoretical analysis of the mechanism and path of government audit to promote corruption governance. Finally, the empirical method is used to test the function of government audit to resist the anti-corruption effect of function and preventive function. However, what is the effect of the anti-corruption of the government audit, and what path is passed by the government audit It is the core problem to study government audit to promote corruption governance. First, this paper analyzes the theoretical basis of government audit governance corruption. Secondly, in order to study the status of the anti-corruption function of local government audit, the audit data of 31 provinces, autonomous regions and municipalities directly under the central government for 2008-2014 years are selected, and "audit institutions to judicature, discipline" The number of cases transferred by the inspection and supervision organs and the relevant departments as a measure of the effect of the government audit anti-corruption, constructs an empirical model to test the following assumptions: (1) the more fully the function of the government audit reveals, the better the effect of anti-corruption in the region; (2) the more fully the function of the government audit itself has been played, the better the effect of anti-corruption in this area; 3) the more fully the related departments cooperate with the resistance function, the better the effect of anti-corruption in the region; (4) the related departments can strengthen the anti-corruption effect of the government audit against the functions of the government. (5) the more fully the function of the government audit prevention is played, the better the effect of the anti-corruption in the region; (6) the disclosure of government audit, the combination of defense and prevention functions. The better, the better the effect of anti-corruption in the region. On the whole, before, in the past, in the three aspects of the event, the effect of the anti-corruption effect of the three functions of the government audit is fully examined. Then the conclusions are summarized and summarized. Based on this, the policy suggestions for establishing and improving the anti-corruption immune system of the government audit in China are put forward. Finally, the limitations of this study are analyzed. On the basis of the new perspective of the theory of immune system, this paper puts forward that government audit is the "immune system" of the government's corruption management, and then uses the empirical method to test the function of government audit, which is helpful to the anti-corruption effect of the defense function and the preventive function. The theoretical research on the government audit and corruption governance. In practice, this paper puts forward a perfect and perfect policy suggestion of the government audit "anti-corruption immune system", which will help to promote the realization of the national governance goal.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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