地方审计机关独立性研究
发布时间：2018-11-05 17:35
【摘要】： 独立性是开展审计监督的必要条件,是审计监督的“生命线”。没有独立性,客观公正的审计监督便无从谈起。重视并追求审计监督的独立性是各国政府的共识,世界各国根据本国国情选择了不同的国家审计体制模式,都注意在国家审计机关的组织地位、审计人员的任免、审计经费的保障等方面通过法律切实保障国家审计的独立性。 我国的国家审计机关分为国家审计署和地方各级审计机关,根据《中华人民共和国宪法》第一百零九条规定:“县级以上的地方各级人民政府设立审计机关。地方各级审计机关依照法律规定独立行使审计监督权,对本级人民政府和上一级审计机关负责”,地方各级人民政府于1983年起设立了审计机关。应该说地方审计制度在建立初期适应了我国政治、经济体制的运行要求,促进了我国地方政治、经济的发展。地方审计机关在维护国家财经纪律,保护国有资产,保证地方各部门、单位的财政、财务收支合法性、真实性和效益性方面做出了重要贡献并成为社会主义经济监督的重要形式。随着改革开放的深入,这一体制不可避免地暴露出缺陷和不足,特别是2004年“审计风暴”后,出现了中央与地方审计工作差距显著增大等新情况。地方审计机关双重领导体制严重制约了地方审计机关工作的独立性,人、财、物都受制于地方政府,在工作中既要服从上级审计机关的业务指导,又要服从地方长官的意志。特别是在地方自主权不断扩大的情况下,这种审计体制不可避免地会袒护地方利益,有时为了地方利益和部门利益甚至不惜损害和放弃国家和人民利益,致使地方审计机关的独立性、客观性、公正性受到严重侵犯,从而也在很大程度上增加了审计风险。如何保持地方审计机关的独立性将极大地影响到地方审计机关的权威性、公正性,也是制约地方审计机关发展的重要因素。本文从公共管理理论的角度,通过对国外审计独立性的发展及影响因素的研究,以及本地区相关人员的问卷调查,对地方审计机关独立性影响因素进行分析,提出了地方审计机关保持独立性的建议。维护地方审计机关独立性最主要的措施就是改革目前的地方审计管理体制,最可行、有效的方法是对省及以下地方审计机关实行垂直领导,包括人权、财权、事权三方面全部归口国家审计署管理,切断地方审计机关与地方政府和部门的利益联系,强化地方审计机关的独立性,真正发挥地方审计机关审计监督的作用。同时,赋予地方审计机关属地管辖权,独立地对属地的单位进行审计监督。在相关法律规定下,地方审计机关可以自行公告审计结果,并提高审计处理处罚力度,适时推动审计问责制。
[Abstract]:Independence is the necessary condition of audit supervision and the lifeline of audit supervision. Without independence, objective and impartial audit supervision is impossible. It is the consensus of governments to attach importance to and pursue the independence of audit supervision. Countries all over the world have chosen different national audit system models according to their national conditions. They all pay attention to the organizational status of national audit institutions and the appointment and removal of auditors. The protection of audit funds and other aspects through the law to effectively protect the independence of state audit. The state audit organs in China are divided into the State Audit Office and the local audit organs at various levels. According to Article 109 of the Constitution of the people's Republic of China, "Local people's governments at or above the county level shall establish audit organs. Local audit institutions at all levels shall independently exercise the right of audit supervision in accordance with the provisions of the law and shall be responsible to the people's governments at the corresponding level and to the audit institutions at the next higher level. "the local people's governments at various levels have established audit institutions since 1983. It should be said that the local audit system adapted to the requirements of our country's political and economic system at the early stage of its establishment, and promoted the development of our local politics and economy. Local audit institutions maintain the state's financial and economic discipline, protect state-owned assets, and ensure the financial and financial revenue and expenditure legitimacy of various local departments and units, Authenticity and efficiency made important contributions and become an important form of socialist economic supervision. With the deepening of reform and opening up, the system inevitably exposes defects and deficiencies, especially after the "audit storm" in 2004, the gap between central and local audit work has increased significantly. The dual leadership system of the local audit institutions has seriously restricted the independence of the work of the local audit institutions. People, money and things are all subject to the local government. In their work, they should not only serve the professional guidance of the higher audit institutions, but also the will of the local governors. In particular, in the context of increasing local autonomy, such audit systems inevitably favour local interests, sometimes for the benefit of local and sectoral interests, even at the expense of the interests of the State and the people, As a result, the independence, objectivity and impartiality of the local audit institutions are seriously violated, thus increasing the audit risk to a great extent. How to maintain the independence of the local audit institutions will greatly affect the authority and impartiality of the local audit institutions, and it is also an important factor that restricts the development of the local audit institutions. From the perspective of public management theory, this paper analyzes the influencing factors of the independence of local audit institutions by studying the development of foreign audit independence and the influencing factors, as well as the questionnaire survey of relevant personnel in the region. The suggestion of maintaining the independence of local audit institutions is put forward. The most important measure to safeguard the independence of local audit institutions is to reform the current local audit management system. The most feasible and effective method is to exercise vertical leadership over local audit institutions at and below the provincial level, including human rights and financial power. All three aspects of the authority are under the management of the State Audit Office, cutting off the interests of the local audit institutions and local governments and departments, strengthening the independence of the local audit institutions, and giving full play to the role of the audit supervision of the local audit institutions. At the same time, local audit institutions are given territorial jurisdiction and independent audit supervision over territorial units. Under the relevant laws and regulations, the local audit institutions can announce the audit results on their own, improve the punishment of audit processing, and promote the audit accountability system at the right time.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.227
本文编号：2312805
[Abstract]:Independence is the necessary condition of audit supervision and the lifeline of audit supervision. Without independence, objective and impartial audit supervision is impossible. It is the consensus of governments to attach importance to and pursue the independence of audit supervision. Countries all over the world have chosen different national audit system models according to their national conditions. They all pay attention to the organizational status of national audit institutions and the appointment and removal of auditors. The protection of audit funds and other aspects through the law to effectively protect the independence of state audit. The state audit organs in China are divided into the State Audit Office and the local audit organs at various levels. According to Article 109 of the Constitution of the people's Republic of China, "Local people's governments at or above the county level shall establish audit organs. Local audit institutions at all levels shall independently exercise the right of audit supervision in accordance with the provisions of the law and shall be responsible to the people's governments at the corresponding level and to the audit institutions at the next higher level. "the local people's governments at various levels have established audit institutions since 1983. It should be said that the local audit system adapted to the requirements of our country's political and economic system at the early stage of its establishment, and promoted the development of our local politics and economy. Local audit institutions maintain the state's financial and economic discipline, protect state-owned assets, and ensure the financial and financial revenue and expenditure legitimacy of various local departments and units, Authenticity and efficiency made important contributions and become an important form of socialist economic supervision. With the deepening of reform and opening up, the system inevitably exposes defects and deficiencies, especially after the "audit storm" in 2004, the gap between central and local audit work has increased significantly. The dual leadership system of the local audit institutions has seriously restricted the independence of the work of the local audit institutions. People, money and things are all subject to the local government. In their work, they should not only serve the professional guidance of the higher audit institutions, but also the will of the local governors. In particular, in the context of increasing local autonomy, such audit systems inevitably favour local interests, sometimes for the benefit of local and sectoral interests, even at the expense of the interests of the State and the people, As a result, the independence, objectivity and impartiality of the local audit institutions are seriously violated, thus increasing the audit risk to a great extent. How to maintain the independence of the local audit institutions will greatly affect the authority and impartiality of the local audit institutions, and it is also an important factor that restricts the development of the local audit institutions. From the perspective of public management theory, this paper analyzes the influencing factors of the independence of local audit institutions by studying the development of foreign audit independence and the influencing factors, as well as the questionnaire survey of relevant personnel in the region. The suggestion of maintaining the independence of local audit institutions is put forward. The most important measure to safeguard the independence of local audit institutions is to reform the current local audit management system. The most feasible and effective method is to exercise vertical leadership over local audit institutions at and below the provincial level, including human rights and financial power. All three aspects of the authority are under the management of the State Audit Office, cutting off the interests of the local audit institutions and local governments and departments, strengthening the independence of the local audit institutions, and giving full play to the role of the audit supervision of the local audit institutions. At the same time, local audit institutions are given territorial jurisdiction and independent audit supervision over territorial units. Under the relevant laws and regulations, the local audit institutions can announce the audit results on their own, improve the punishment of audit processing, and promote the audit accountability system at the right time.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.227
【引证文献】
相关硕士学位论文 前1条
1 于飞;我国地方审计体制研究[D];复旦大学;2010年
，本文编号：2312805
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