国家审计推动完善政府治理效果的研究

发布时间：2018-10-24 08:10

【摘要】：国家审计是国家政治制度的重要组成部分,是依法用权力监督制约权力的制度安排(刘家义,2012),国家审计定位于国家治理层面,是国家治理的重要组成部分。薄贵利(2014)认为,推进国家治理现代化,要求同步推进政府治理现代化,这是政府科学有效地履行职能的必然要求。国家审计代表国家行使审计监督职能,是国家经济运行的“免疫系统”,是政府治理的工具,在政府治理过程中发挥不可替代的作用,它能够促进政府改进管理和决策、加强监督和增强责任心。国家审计的经济监督权是由宪法赋予的,其依法独立行使监督权不受其他行政机关的干涉,具有较高的独立性和权威性。因此,国家审计作为专职从事经济监督的国家机关,通过发挥监督、鉴证及评价等职能能够有效提升地方政府的治理效率。那么,国家审计提高政府治理效率可以从行政管理效率、反腐败效率以及财政透明度三个方面来体现。本文首先对国内和国外的政府治理和国家审计相关的文献进行梳理,并基于公共受托经济责任理论,构建国家审计与政府治理关系的分析框架。其次,探讨政府的委托代理理论以及政府治理机制理论;并且,依据现有的国家审计本质和职能特点,探讨国家审计在促进政府治理中的作用,即主要分析国家审计在促进地方政府公共受托经济责任履行中的作用,为实证研究假设的提出提供理论基础。其后从三个方面提出假设,进行实证分析:即国家审计能否提高行政管理效率、防治贪污腐败、提高财政透明度,构建了三个模型检验分析后,得出结论:国家审计通过审计人员数量、审计意见采纳情况以及查出违规金额等审计力度的加大,可以提高行政管理效率、反腐败效率以及财政透明度,但是,对于国家审计提高财政透明度这个方面,从分析结果来看,国家审计对推动政府信息公开初步发挥了有效作用,但效果不很明显,需要继续加强。基于上述研究结论,从加强审计力度的建设、继续重视和推进查处腐败案件、惩治腐败,提高政府信息透明度,全面提升审计机关信息综合能力和信息化水平以及加强审计监督,完善审计制度四个方面分别提出了相关的政策建议。
[Abstract]:State audit is an important part of the national political system and the institutional arrangement of supervising and restricting power with power according to law (Liu Jiayi, 2012). The state audit is positioned at the level of national governance and is an important part of national governance. Bo Guili (2014) believed that it is necessary for the government to carry out its functions scientifically and effectively by pushing forward the modernization of national governance and synchronizing the modernization of government governance. State audit, acting on behalf of the state, is the "immune system" of the national economic operation and the tool of government governance. It plays an irreplaceable role in the process of government governance, and it can promote the government to improve its management and decision-making. Strengthen supervision and responsibility. The economic supervision power of the state audit is conferred by the constitution, and its independent exercise of the supervision power according to law is not interfered by other administrative organs, so it has higher independence and authority. Therefore, as a full-time state organ engaged in economic supervision, state audit can effectively improve the governance efficiency of local governments by exerting the functions of supervision, authentication and evaluation. So, national audit can improve the efficiency of government governance from three aspects: administrative efficiency, anti-corruption efficiency and financial transparency. This paper firstly combs the relevant documents of government governance and state audit at home and abroad, and constructs an analytical framework of the relationship between state audit and government governance based on the theory of public fiduciary economic responsibility. Secondly, it discusses the principal-agent theory of government and the theory of government governance mechanism, and discusses the role of state audit in promoting government governance according to the nature and function of state audit. This paper mainly analyzes the role of state audit in promoting the public fiduciary economic responsibility of local government, and provides the theoretical basis for the hypothesis of empirical research. Then it puts forward the hypothesis from three aspects and carries on the empirical analysis: whether the state audit can improve the efficiency of administration, prevent and control corruption, improve the financial transparency, and construct three models to test and analyze. It is concluded that the number of auditors, the acceptance of audit opinions and the detection of irregularities in state audits can improve administrative efficiency, anti-corruption efficiency and financial transparency, but, On the aspect of improving the financial transparency of the state audit, the analysis results show that the state audit has played a primary effective role in promoting the disclosure of government information, but the effect is not obvious, and it needs to be further strengthened. Based on the above conclusions, from strengthening the construction of audit, continue to attach importance to and promote the investigation and prosecution of corruption cases, punish corruption, improve the transparency of government information, This paper puts forward the relevant policy suggestions in four aspects: improving the comprehensive ability and information level of audit institutions, strengthening audit supervision and perfecting audit system.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D630;F239.44

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