我国地方政府审计体制问题与对策研究

发布时间：2019-03-03 09:33

【摘要】： 审计体制是审计制度的组织形式,是审计机关的设置、法律地位、隶属关系、职责权限等方面的体系结构和制度的总称。自1983我国审计体制建立以来,全国各级地方政府审计机关在各级党委、政府的正确领导和社会各界的大力支持下,较好地发挥了审计监督职能,揭露了许多重大经济犯罪、损失浪费和管理不善等问题。但是,随着我国民主政治和市场经济的进一步发展,在原有政治和经济体制基础上建立的审计体制已越来越不适应新经济时代的发展要求,暴露出许多缺陷和不足,地方政府审计机关更是问题重重。本文选取地方政府审计体制为研究对象,首先从机构设置、领导体制、经费来源等方面对我国目前地方审计体制的现状进行了客观、全面的分析,然后通过与国外不同模式审计体制和我国中央审计体制进行对比,总结出了我国目前地方政府审计体制的诸多特点,在此基础上,笔者客观、系统地分析了我国现行地方政府审计体制中存在的各种缺陷,其中包括审计独立性差,审计结果披露受限,审计效率低下等等,并从制度和法律层面对其原因进行了深入探讨。最后,针对我国现行地方政府审计体制存在的这些问题,在比较国外不同审计体制模式的基础上,总结经验,获得启示,提出了一系列完善我国现行地方政府审计体制的对策和建议。
[Abstract]:Audit system is the organization form of audit system. It is the general name of the system structure and system in the aspects of setting up of audit institution, legal status, subordinate relationship, responsibility and authority, etc. Since the establishment of the audit system in China in 1983, the audit institutions of local governments at all levels in the country, with the correct leadership of the government at all levels and the strong support of all sectors of the society, have played a better role in auditing supervision and exposed many major economic crimes. Loss, waste, mismanagement, etc. However, with the further development of democratic politics and market economy in China, the audit system established on the basis of the original political and economic system has become more and more unsuited to the requirements of the development of the new economic era, exposing many shortcomings and deficiencies. Local government audit institutions are even more problematic. This paper selects the audit system of local government as the object of study. Firstly, it makes an objective and comprehensive analysis of the present situation of the local audit system in China from the aspects of institutional setup, leadership system, and funding sources, and so on. Then, by comparing with the audit system of foreign countries and the central audit system of our country, this paper sums up many characteristics of the audit system of local government in our country at present, and on this basis, the author is objective. This paper systematically analyzes various defects existing in the present audit system of local government in China, including poor independence of audit, limited disclosure of audit results, inefficiency of audit, etc., and makes a deep discussion on its causes from the aspects of system and law. Finally, aiming at these problems existing in the present audit system of local government in our country, on the basis of comparing the different audit system modes in foreign countries, the author summarizes the experience and obtains the enlightenment. This paper puts forward a series of countermeasures and suggestions to perfect the audit system of local government in our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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