审计环境、政府审计与腐败治理

发布时间：2018-01-09 02:23

本文关键词：审计环境、政府审计与腐败治理　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：腐败的本质是国家治理过程中权力的异化,腐败会对政治、经济、社会文化各个方面造成巨大的危害。腐败治理已经成为当前国家治理中的重要组成部分。政府审计由于其自身独特的权威性和独立性,相比与其他监督系统来说,可以更好的发挥抑制腐败的作用。虽然目前我国的政府审计反腐取得了一定的成效,但还存在问题。在2011年7月,前审计长刘家义提出的关于国家审计在国家治理中的地位和作用的观点,再一次肯定了政府审计在国家治理中发挥重要的作用,政府审计抑制腐败的作用也日益受到社会各界的关注。政府审计环境是指政府审计人员开展审计活动时,所处的客观环境,如经济、人文、政治环境,政府审计环境必然会对政府审计人员和政府审计工作的开展产生影响。在不同的审计环境下,政府审计的腐败治理效果也不同。本文首先构建政府审计对腐败治理作用的分析框架,采用理论和实证的方法,分析政府审计的揭露作用和问责作用对腐败治理的效果,进一步,结合我国政府审计所处的审计环境,实证检验了在不同的经济发展水平和法律制度环境下,政府审计腐败治理效果。研究结果表明,政府审计的揭露作用和问责作用的有效落实能够抑制腐败,并且相比与经济发展水平和法律制度环境一般的地区,经济发展水平较好和法律制度环境较好的地区,政府审计的揭露作用和问责作用的有效落实更能够有效抑制腐败。在此基础上,结合我国的审计环境,探求政府审计腐败治理的路径。本文的创新之处在于,基于公共治理理论,分析了审计环境对政府审计的影响,实证分析了在不同的经济发展水平和法律制度环境下,政府审计腐败治理效果。本文的研究为我国监管部门腐败治理提供了有益的思路,探讨腐败治理的路径,从而为我国的反腐工作开展提供新的依据。
[Abstract]:The essence of corruption is the alienation of power in the process of national governance. Corruption will affect politics and economy. Corruption governance has become an important part of the current national governance. Government audit due to its own unique authority and independence. Compared with other supervision systems, can play a better role in curbing corruption. Although the current government audit anti-corruption has achieved some results, but there are still problems. In July 2011. Former Auditor-General Liu Jiayi put forward the view on the status and role of state audit in state governance, which once again affirmed the important role of government audit in national governance. The role of government audit to curb corruption is increasingly concerned by all walks of life. Government audit environment refers to the objective environment, such as economy, humanities, and political environment, in which government auditors carry out audit activities. Government audit environment will inevitably have an impact on government auditors and the development of government audit work. The effect of government audit on corruption governance is also different. Firstly, this paper constructs the analysis framework of government audit on the role of corruption governance, using theoretical and empirical methods. This paper analyzes the effect of government audit on the governance of corruption. Furthermore, combining the audit environment of our government audit, it empirically tests the different economic development level and legal system environment. The results show that the effective implementation of the role of disclosure and accountability of government audit can suppress corruption, and compared with the level of economic development and the general legal system environment in the region. In areas where the level of economic development is better and the legal system environment is better, the effective implementation of the role of government auditing and accountability can effectively curb corruption. On this basis, combined with the audit environment of our country. The innovation of this paper lies in the analysis of the impact of audit environment on government audit based on the theory of public governance. Under the different economic development level and the legal system environment, the government audit corruption governance effect has been analyzed empirically. The research in this paper has provided the beneficial train of thought for our country supervision department corruption governance, discussed the corruption governance path. In order to provide a new basis for the development of anti-corruption work in China.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6;F239.4

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