基于财务视角下的腐败治理研究

发布时间：2018-09-11 15:18

【摘要】：腐败已经成为一种社会风气,深入人们的生活中,这似乎是一种正常现象。但我们必须认识到,腐败会侵蚀执政党之根基,动摇我国政府的领导地位。腐败治理已经是刻不容缓的事情。腐败通常分为行政腐败、人事腐败、司法腐败和财务腐败,这四种类型已经涉及到生活的各个方面,前三种类型的腐败在最后都要反应在财务腐败上面,即其他腐败需要通过财务腐败的途径才可以进行下去。财务腐败的涉及面较广,可上至企业高管、政府领导人员,下到企业内部职员、基层干部、村官等,在这些人员中都可以发生财务腐败。腐败为何会发生,财务腐败又是如何进行的,这些都是要进行思考和深入研究的事情。腐败的发生在思想意识层面可以归结为人的利己主义,在手中有权力可以为自己和亲人谋取利益时,很多人会进行腐败；在有机会可以拿取公共利益变为个人利益时,很多人是禁不起诱惑的；在制度层面可以说是权力的结构存在需要改善的地方,中央的权力相对集中,但同时缺乏制约和监管,让权力集成者有了寻租的机会,通过各种方式进行腐败。腐败的形式随着制度的完善和政府的监管也在发生着变化,在财务腐败方面,发票的虚假报销、会计科目的乱用、虚假合同的签订、招投标项目的预算不真实、虚增收入体外循环等,都是财务腐败惯用的手法.并且在市场上存在着的权力掮客更是把财务腐败做的更加隐蔽。在腐败如此猖獗和大范围的存在时,应该在财务角度采取措施进行腐败治理。我国的监管力量主要有纪检监察机关、政府审计机关、公安机关等机构,国家审计署在反腐败中发挥着重要的力量。所以在腐败治理的过程中,首先是要加强审计力量的建设,在进行审计过程中.注重从多个层面进行财务分析,保持职业怀疑态度,重点关注收入成本、工程项目合同、税收和费用报销等方面；其次是要加强政府的财政预算,全国人民代表大会作为我国最高权力机关,对于财政预算并没有做到实质性的监督,没有全程参与政府预算的制定、实施、制衡以及对预算执行情况的审计,对于国家财政支出的流向做不到很好的管控和监督,这种情况下,想不发生财务腐败都难；最后是提高财务入员的职业道德,增强财务人员的工作使命感和荣誉感,坚持做国家法律规定的事情,而不是领导要求的事情,维护财务人员的职业道德和职业遵守。
[Abstract]:Corruption has become a social ethos, which seems to be a normal phenomenon in people's lives. But we must recognize that corruption erodes the ruling party's foundation and shakes our government's leadership. Corruption management is an urgent matter. Corruption is usually divided into administrative corruption, personnel corruption, judicial corruption and financial corruption. These four types have been involved in all aspects of life. The first three types of corruption have to be reflected in financial corruption in the end. That is, other corruption needs the way of financial corruption can go on. Financial corruption involves a wide range of enterprise executives, government leaders, down to the internal staff, grass-roots cadres, village officials, and so on, in which financial corruption can occur. Why corruption occurs and how financial corruption is carried out are all things to be considered and studied in depth. The occurrence of corruption at the ideological level can be attributed to the egoism of human beings. When they have the power to seek benefits for themselves and their relatives, many people will corrupt; when they have the opportunity to take the public interest into the personal interest, Many people cannot afford to resist temptation. At the institutional level, it can be said that there are areas where the structure of power needs to be improved. The central authorities are relatively centralized, but at the same time, there is a lack of restraint and supervision, giving rent-seeking opportunities to power integrators. Corruption is carried out in various ways. The forms of corruption are also changing with the perfection of the system and the supervision of the government. In terms of financial corruption, the false reimbursement of invoices, the misuse of accounting subjects, the signing of false contracts, and the budget of bidding projects are not true. False increase income cardiopulmonary bypass and so on, are commonly used in financial corruption techniques. And there are power brokers in the market to do more hidden financial corruption. When corruption is so rampant and widespread, financial measures should be taken to deal with it. The supervisory power of our country mainly includes discipline inspection and supervision organ, government audit organ, public security organ and so on, and the State Audit Office plays an important role in the fight against corruption. Therefore, in the process of corruption management, the first is to strengthen the construction of audit power, in the audit process. Pay attention to financial analysis from many levels, maintain professional skepticism, focus on revenue costs, project contracts, tax and expense reimbursement, etc. The second is to strengthen the government's budget. As the highest organ of power in our country, the National people's Congress has failed to exercise substantive supervision over the financial budget, and has not participated in the formulation, implementation, checks and balances of the government budget and the audit of the budget implementation. There is no good control and supervision over the flow of state financial expenditure. Under such circumstances, it is difficult to avoid financial corruption. Finally, it is difficult to improve the professional ethics of financial entrants and enhance the sense of job mission and honor of financial personnel. Persist in doing what is required by the national law, rather than as required by the leader, and maintain the professional ethics and professional compliance of the financial personnel.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D262.6

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