民国时期政府审计思想研究：基于民主法治的视角

发布时间：2018-01-16 23:29

本文关键词：民国时期政府审计思想研究：基于民主法治的视角　出处：《江西财经大学》2010年博士论文　论文类型：学位论文

【摘要】： 民国时期,政府审计思想受到近代西方民主法治思想的影响,以民主法治的视角研究民国时期的政府审计思想,其目的是探讨民国时期政府审计思想的主要特征,研究民主法治与民国时期政府审计思想的关系,这不但可以丰富民国审计思想史的研究,而且也可以为当代政府审计改革提供借鉴。民国时期政府审计思想主要包括审计立法思想、监审合一思想、军队审计思想、审计会议思想和审计公告思想。审计立法思想主要包括把审计载入国家根本大法、以立法形式规定多种审计职权、以立法形式规定审计人员的任职和审计会议。民国时期的审计立法规定了审计契约中相关三方的权利和义务,提高了审计契约的权威性和严肃性,有助于审计契约的履行,从而促进审计民主的实现。在审计立法中规定了审计部门的多种审计职权,体现了对政府权力的制约。在审计立法中规定审计人员的任职,可以降低国民和审计人员之间的信息不对称,减轻逆向选择和道德风险问题,从而降低他们之间的代理成本,即民主的成本。民国时期审计立法思想对当代的借鉴主要有：一是丰富宪法中的审计条款,明确审计机关的报告关系和报告时间,增加审计人员任职的规定；二是增加《审计法》中的事前审计权和强化获取协助权以及明确相关负责人的连带责任；三是增加现行《审计法》中审计人员的任职资格、回避原则、保护措施和限制兼职。监审合一思想主要体现在机构设置上、权力配置上、分掌事务上、监察权的行使方式上、审计和监察关系的协调上和报告关系上。监审合一能够降低民主成本,包括建立监督制度的成本和执行监督制度的成本。我国古代监审合一思想产生的路径依赖降低了监审合一这种监督制度的建立成本。监审合一能够降低执行监督制度的成本,具体表现为：在监察权行使方式上的监审合一可以降低监督机构执行具体业务的成本；机构设置上的监审合一可以节约协调成本；报告关系上的监审合一可以减少监督机构的报告成本。监审合一能够提高民主法治的效益。在机构设置上监审合一,可以加强两者之间的配合,提高监察审计的工作效率和效果。在权力配置上监审合一,有助于落实审计的审查权、处理权,从而提高审计工作的效力。监审合一能够使监督机构获得及时的信息,掌握比较完备的信息,及时有效的对受托人进行监督,从而降低代理成本。民国时期的监审合一思想对当今的借鉴有：一是要适当减少监督机构；二是实行监审合一,即合并监察部和审计署。军队审计思想主要包括：一是军队审计的独立性较高,表现为军队审计的形式独立和实质独立；二是事前审计、事后审计和稽察相结合；三是实行军队经济责任审计。军队审计体现了民主对专制的制约。通过军费的事前审计达到事前控制军费支出的目的,有助于实现军费预算民主。军费的事后审计实际上是军费的预算执行审计。稽察有助于审计机关提高军费预算审计和预算执行审计的效果、效率和效力。军队经济责任审计可以加强对军队权力的监督。民国时期军队审计思想对当代的借鉴有：一是提高军队审计的组织独立；二是对军费实行事前审计和稽察。审计会议思想主要包括：一是审计会议议题思想,即把审计法规和审计机关内部管理制度的变更、审计人员的奖惩和考核、主要审计人员的调配和重要审计业务的决定等纳入会议议题；二是审计会议程序思想,包括会议前的准备、会议时间、出席人员和人数、多数决定原则、回避原则、听取意见原则、代理主席(委员长)思想和引入外部监督等；三是审计会议结果思想,包括审计复议思想、编制审计成例和会议结果公开思想。民国时期的审计会议议题思想,体现了审计管理活动和审计业务活动都要遵循民主的原则,同时,民国时期审计会议中由外部专家参加及审计会议结果公开的思想体现了审计的外部监督。这些都有助于现实审计实体民主。民国时期审计会议程序思想体现了法定人数原则、多数决定原则、回避原则、听取意见制度、效率原则和引入外部监督等,同时,审计会议结果思想体现了一般公正和个别公正相结合和程序公开思想等,这些共同体现了审计程序民主思想。审计会议对民主法治成本的影响是双重的。召开审计会议的成本是一种民主法治成本,同时审计会议通过多种途径减低民主法治成本。民国时期审计会议思想对当代的借鉴有：一是规定重要审计事务必须经过审计会议决定；二是完善审计会议的具体程序；三是公开审计会议的内容。审计公告思想主要包括：一是审计公告比较及时,当月审计次月在审计公报上公布审计结果；二是审计公告范围较广,表现为公布被审计单位的类型较多和公布审计机关的内容广泛；三是审计公告的透明度较高,包括审计结果公开比较具体、审计过程公开和审计结果公开相结合、公开了被审计单位对审计机关决定的执行情况。民国时期的政府审计公告思想有助于更好地保障国民的民主权利。审计公告可以发挥公众的舆论监督作用,有助于加大对被审计单位的压力,更好地维护法律权威。审计公告促进审计机关提高审计质量,推进依法审计,从而促进审计法治的发展。审计公告的及时性、广泛性和透明性可以减少因国民和政府各部门信息不对称造成的代理成本,即降低民主成本。审计公告的及时性、广泛性和透明性增加了被审计单位的声誉成本,促使政府各部门遵守相关法规,从而减少审计的检查成本和处罚成本等法治成本。审计公告思想对当代的借鉴有：是增加审计公告的及时性；二是扩大审计公告的范围；三是增强审计公告的透明度。本文的研究方法主要有：一是历史与逻辑相结合的方法,即对民国时期政府审计思想的逻辑分析建立在对这一时期审计活动或审计事件历史过程的考察之上,把“民主法治”这一逻辑主线的分析贯穿于整个政府审计思想中；二是系统分析法,即把民国时期的政府审计思想看作一个系统,研究它与外部环境的关系以及政府审计思想内部各要素之间的关系；三是多学科相结合的方法,即运用哲学、政治学、法学和经济学的理论分析政府审计思想,例如,运用经济学的委托代理理论,分析民国时期的监审合一思想,把经济学的代理成本理论融入到政治学和法学中,提出民主法治成本的概念。本文的主要结论有：一是民国时期政府审计的五大思想之间是相互联系、相互制约和相互促进的关系。政府审计立法思想直接对其他四大审计思想起着根本性的促进和保障作用。其他四大审计思想是政府审计立法思想的进一步具体化。监审合一思想和军队审计思想侧重于从外部角度加强对政府财政资金(审计对象)的监督。它们共同的目的是为了强化“审计作为民主法治的工具”。审计会议思想和审计公告思想侧重于加强对审计主体自身的监督。它们共同的目的是为了确保政府审计机关在审计过程中遵循民主审计和依法审计的原则。二是民国时期政府审计思想的主要特征是民主法治思想。民国时期在政府审计标准(主要表现为审计立法)上、政府审计主体(主要表现为监审合一)上、政府审计对象(主要表现为军队审计)上、政府审计程序(主要表现为审计会议)上和政府审计结果(主要表现为审计公告)上全面体现了权力对权力的制约、审计实体民主和程序民主、减少民主法治成本、提高民主法治效益、促进民主和法治的发展等民主法治思想,因此,民国时期政府审计思想的主要特征是民主法治思想。三是近代政府审计是民主法治的工具,主要理由有：其一,民国时期政府审计思想的主要特征是民主法治思想；其二,民国时期政府审计作为民主法治的工具,得到了当时政府审计专家学者的认同；其三,民国时期政府审计作为民主法治的工具存在法理依据；其四,民国时期政府审计作为民主法治的工具有事实效果的依据。四是民国时期政府审计思想对当代的启示。它主要包括：其一,政府审计要发挥更大的作用离不开特定阶段的政治环境；其二,应进一步发挥当代政府审计在建设社会主义民主法治国家中的作用。本文的创新点主要有：一是观点新。本文首次提出民国时期政府审计思想的主要特征是民主法治思想以及近代政府审计是民主和法治的工具的观点。二是角度新。本文以民主法治的视角对民国时期的政府审计思想进行比较全面、系统的研究。三是材料新。笔者在借鉴已有研究成果的基础上,所搜集的材料比前人有所扩展。四是结合当代审计实践。本文在分析民国时期政府审计思想的基础上,进一步研究民国时期政府审计思想对当代我国政府审计改革的借鉴问题。
[Abstract]:During the period of the Republic of China , the government audit thought was influenced by the thought of modern western democratic rule of law and studied the government audit thought during the period of the Republic of China from the angle of democracy and the rule of law . The aim was to discuss the main characteristics of the government audit thought during the Republic of China , to study the relationship between the democratic rule of law and the government audit thought during the period of the Republic of China , which not only enrich the study of the history of the auditing ideology of the Republic of China , but also provide reference for the contemporary government audit reform . The thought of government audit in the period of the Republic of China mainly includes the thought of audit legislation , the thought of the unity of supervision and trial , the thought of army audit , the thought of audit meeting and the thought of audit announcement . In the audit legislation , the audit legislation of the People ' s Republic of China lays down the rights and obligations of the three parties concerned in the audit contract , improves the authority and seriousness of the audit contract , and reduces the agency cost between them . The unity of supervision and trial can reduce the cost of the supervision system . The combination of supervision and trial can reduce the cost of the supervision system . The combination of supervision and trial can improve the efficiency and effectiveness of the audit . In order to improve the efficiency and effectiveness of auditing , the combination of supervision and trial can improve the efficiency and effectiveness of auditing . The audit of the army ' s economic responsibility reflects the effect , efficiency and effectiveness of the military expenditure budget . The audit of the army ' s economic responsibility reflects the supervision of the military power . The audit of the army ' s economic responsibility can strengthen the supervision of the military power . The idea of auditing conference is to reflect the principle of democratic rule of law , including preparation , meeting time , attendance and number of personnel , majority decision principle , avoidance principle , principle of withdrawal , chairman of agency ( chairman ) and introduction of external supervision . The audit bulletin can play the role of public opinion supervision to improve the auditing rule of law . The timeliness , universality and transparency of the audit bulletin can help to improve the auditing law . The timeliness , universality and transparency of the audit bulletin can help to increase the audit quality and improve the legal authority . One is the combination of history and logic , that is , the logic analysis of the government audit thought during the period of the Republic of China is based on the investigation of the historical process of the audit activities or audit events in the period of the Republic of China . The main conclusions are as follows : One is the relation between the five thoughts of government audit in the period of the Republic of China . The thought of government audit legislation directly plays a fundamental role in promoting and protecting the other four major auditing ideas . The other four main auditing thoughts are the further concretization of the thought of the government audit legislation . The common purpose of the audit is to strengthen the supervision of the auditing body itself . The common purpose is to strengthen the supervision of the auditing body itself . The purpose of the audit is to ensure that the government auditing authorities follow the principles of democratic auditing and auditing according to law . The main characteristic of government audit thought during the period of the Republic of China is the idea of democratic rule of law . In the period of the Republic of China , on the basis of government auditing standard ( mainly represented as audit legislation ) , the government audit program ( mainly represented as the audit meeting ) , the government audit program ( mainly represented as the audit meeting ) and the government audit result ( mainly represented as audit announcement ) , embody the democratic rule of law thought of the power to the power , the democracy and the procedure democracy of the auditing entity , the development of democracy and the rule of law , etc . , therefore , the main characteristic of the government audit thought during the Republic of China is the democratic rule of law idea . Third , the modern government audit is the tool of the democratic rule of law . The main reason is : First , the government audit thought in the Republic of China is the main characteristic of the democratic rule of law ; secondly , the government audit of the Republic of China as the tool of the democratic rule of law ; the third , the government audit of the People ' s Republic of China is the legal basis for the democratic rule of law ; the fourth , the government audit in the Republic of the Republic of China has the basis of the fact effect as a tool for the democratic rule of law . The fourth is the enlightenment of the government audit thought in the period of the People ' s Republic of China . It mainly includes : First , the government audit must play a bigger role without the political environment of the specific stage ; secondly , the role of the contemporary government audit in the construction of the socialist democracy and the rule of law countries should be further exerted . This paper first puts forward the idea of democratic rule of law and modern government audit as the tool of democracy and the rule of law .

【学位授予单位】：江西财经大学
【学位级别】：博士
【学位授予年份】：2010
【分类号】：F239.6

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