论我国国家审计组织体制现状及创新

发布时间：2018-09-06 10:20

【摘要】： 国家审计作为一种具有较高独立性和高层次的现代国家综合经济监督制度，在我国已经走过了20多年的历程。全国各级审计机关和广大审计工作者在党中央、国务院和地方各级党委、政府的领导下，不断发展和完善了具有中国特色的审计监督制度，取得了显著成绩。但同时还应看到，由于审计内、外部环境的影响，，新旧体制问题的不断暴露，审计工作还存在一些被干扰和阻挠、审计难处理更难及审计风险加大等困难和问题，探究原因审计体制缺陷构成其重要影响因素之一。如何创新构建一种既能弱化上述矛盾，又能强化我国社会主义市场经济体制下的宏观经济监督，从而更好服务于构建社会主义和谐社会的我国当代国家审计组织体制?就成为目前审计界广泛关注的话题。立足我国现阶段国家审计实际，结合审计理论与实务的发展，借鉴国外国家审计体制成功经验，体现我国国家审计组织体制的时代性和民族性，既要适应现时生产力和生产关系发展水平，又要符合我国国情和传统文化。本文就是在这样的前提下，从当前我国进行的社会主义市场经济体制入手，从国家审计现状着眼，站在创新架构国家现代审计体制(模式)角度，用联系和发展的观点、层次和结构的观点、实证和归纳的观点，通过中外国家审计体制演变、比较，提出了自己的两种设想。一种是将现行体制改组为并行与中央纪律检查委员会的中央审计委员会；一种是改按国家支柱行业起基础性作用的区域经济发展程度或者说与中央财政缴拨关系确立国家审计组织体制，实行二元行政型审计体制。
[Abstract]:As a modern comprehensive economic supervision system with high independence and high level, state audit has gone through a course of more than 20 years in our country. Under the leadership of the Party Central Committee, the State Council and the local party committees and governments, auditing institutions at all levels and the vast number of auditors at all levels throughout the country have continuously developed and improved the audit supervision system with Chinese characteristics, and have made remarkable achievements. But at the same time, it should also be noted that due to the influence of the internal and external environment of the audit, the continuous exposure of the problems of the new and old systems, there are still some difficulties and problems in the audit work such as being interfered with and obstructed, the audit is more difficult to handle and the audit risks are increasing. Exploring the defects of the audit system constitutes one of the important influencing factors. How to innovate and construct a kind of contemporary state audit organization system which can not only weaken the above contradiction, but also strengthen the macroeconomic supervision under the socialist market economy system so as to better serve the construction of the socialist harmonious society? It has become a topic of wide concern in the auditing field at present. Based on the current state audit practice in our country, combined with the development of audit theory and practice, and drawing lessons from the successful experiences of foreign countries, this paper shows the epoch and nationality of the national audit organization system in our country. It is necessary not only to adapt to the present productive forces and the level of development of relations of production, but also to conform to the national conditions and traditional culture of our country. This paper is based on this premise, starting with the current socialist market economy system in our country, starting with the current state audit situation, standing at the angle of innovating the national modern audit system (mode), using the viewpoint of connection and development. Through the evolution and comparison of the auditing system between China and foreign countries, the author puts forward his own two ideas. One is to restructure the existing system into a central audit committee in parallel with the Central Disciplinary Inspection Commission; One is to establish the state audit organization system according to the degree of regional economic development which plays a basic role in the national pillar industry or to establish the state audit organization system with the central financial contribution and allocation, and to implement the dual administrative audit system.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

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