我国基层审计法制建设问题研究
本文选题:国家审计 + 依法审计 ; 参考:《山东大学》2015年硕士论文
【摘要】:依法审计是贯彻落实依法治国方略的重要体现,建立民主法治国家的必然要求。随着我国民主法治进程的推进和依法治国方略的实施,审计法制建设取得了明显成效。特别是党的十八大将法治作为政治体制改革的原则和目标之一,党的十八届四中全会对完善审计监督,系统地提出了要求;《国务院关于加强审计工作的意见》,从审计工作机制、审计结果运用、审计能力提高和加强组织领导等方面对我国国家审计制度创新和完善作了具体规定和要求。明确提出了实现审计监督全覆盖,促进国家治理现代化和国民经济健康发展的要求。进行审计法制建设是实现依法审计的重要基础,如何理性、准确思考目前审计法制建设的现状和解决存在的问题是摆在我们面前的首要任务。基层审计法制建设又是其中的重要组成部分,因此更要深刻认识加强其建设的极端重要性。我国审计理论研究起步较晚,但从未停止探索的脚步,始终坚持实践至上的原则,科学的观点、立场和方法,发现审计的本质和客观规律。当前,我国民主法治的进程不断加快,经济政治体制改革不断深化,审计工作也面临着随之而来的新问题和新情况,这也给审计理论研究带来了新的挑战和契机。纵观审计理论的研究历程,审计法制建设的研究是众多学者和审计工作者一直关注的焦点之一,近年来对审计法制建设研究的文章常常见诸各类学术期刊。人们对影响审计法制建设的制约因素的认识也越来越清晰,作为一名基层审计工作人员笔者更想基层审计的角度探求如何加强基层审计法制建设,这就是本文写作的初衷和创作动因。本文以审计法制建设为主线,以受托责任理论、保险理论、公共选择理论、国家治理免疫系统理论、民主法治理论为理论基础,通过实证方法,从审计的外部环境、体制机制、队伍建设、审计环境等方面进行了综合分析和研究,找出基层审计机关在法制建设上存在的问题和原因,并提出了解决和完善对策。本文共分六章。第一章绪论,介绍了选题背景、选题意义及国内外研究现状及进行简要评述;第二章主要介绍审计法制建设的基本理论;第三章阐述我国审计法制建设的现状,宏观分析了我国审计法制建设的发展历程、所取得的成就,找出我国当前审计法制作为上层建筑与社会经济发展不适应的矛盾所在;第四章以聊城市东昌府区审计局为例实证分析了目前基层审计法制建设存在的问题及原因;第五章介绍西方发达国家审计法制建设的经验与启示,分析研究了美国、法国和瑞典三个国家的审计法制建设的特点,由此思考了对我国审计法制建设的启示。第六章提出我国加强基层审计法制建设的建议和对策,分别从完善体制机制、审计实践和监督审计活动的方面进行阐述。本文的价值在于:第一,就理论意义而言,长期以来我国审计理论研究以规范研究为主,但是“审计”作为实践性很强的一门的科学对审计实务的实证研究的要求日益突出。本文正是立足于基层审计工作实践,是鉴于笔者自身工作实践中的经验总结,以实证分析的方法发现问题,拓宽了基层审计法制建设研究的视野,丰富了基层审计法制建设理论内容,进一步佐证了国家治理“免疫系统”理论的科学性。第二,就实践意义而言,本文着眼审计法制建设的微观层面,对影响基层审计法制建设的外在及内在因素进行了整合实证研究,不仅可以为基层审计机关改进审计工作实务、提高审计质量,提升基层审计执法水平提供理论参考意见,更对促进基层审计机关依法审计乃至审计工作法治化更具借鉴和启示的现实的意义。
[Abstract]:Audit according to law is an important embodiment of implementing the strategy of governing the country by law and the inevitable requirement of establishing a democratic rule of law. With the advancement of the process of democracy and the rule of law in China and the implementation of the rule of law, the construction of the audit legal system has achieved remarkable results. In particular, the party's eighteen general rule of law is one of the principles and goals of the political system reform. In the fourth Plenary Session of the 18th CPC Central Committee, the requirements for the improvement of audit supervision were systematically put forward; the State Council's opinions on strengthening the audit work were specified and required for the innovation and improvement of our national audit system from the audit work mechanism, the application of the audit results, the improvement of audit ability and the strengthening of the organization and leadership. Monitoring the full coverage and promoting the modernization of national governance and the healthy development of the national economy. The construction of audit legal system is an important basis for the implementation of the audit according to law. How to rationally and accurately think about the present situation of the construction of the audit legal system and solving the existing problems is the primary task before us. The construction of the grass-roots audit legal system is also one of the most important tasks. As an important part of it, we should be more deeply aware of the extreme importance of strengthening its construction. The research on audit theory in China started late, but never stopped the pace of exploration, always adhering to the principle of practice supremacy, scientific views, standpoints and methods, and finding the essence of audit and the law of customer view. The reform of economic and political system is deepening, the audit work is also facing new problems and new situations, which also brings new challenges and opportunities to the research of audit theory. In the course of the research of audit theory, the research of audit legal system construction is one of the focus of many scholars and auditors. The research articles on the construction of the system are often seen in various academic periodicals. People are becoming more and more clear about the factors that affect the construction of the audit legal system. As a grass-roots audit staff, the author wants to explore how to strengthen the construction of the basic audit legal system. This is the original intention and creative motivation of this article. The construction of audit legal system is the main line, based on the theory of trustee responsibility, insurance theory, public choice theory, the theory of national governance immune system and the theory of democracy and rule of law as the theoretical basis. Through the empirical method, the comprehensive analysis and research are carried out from the external environment of the audit, the system mechanism, the construction of the team, the audit environment and so on, to find out the law of the grass-roots audit institutions in the law. The existing problems and reasons in the system construction, and put forward the solution and improve the countermeasures. This article is divided into six chapters. The first chapter is the introduction, introducing the background of the topic, the significance of the topic and the status quo and brief review of the research at home and abroad; the second chapter mainly introduces the basic theory of the construction of audit legal system; the third chapter expounds the present situation of the construction of our country's audit legal system, macro This paper analyzes the development process of the construction of China's audit legal system and the achievements made, and finds out the contradiction between the current audit legal system in China as the superstructure and the social and economic development. The fourth chapter takes the Dongchangfu District Audit Bureau of Liaocheng as an example to analyze the existing problems and reasons for the construction of the basic audit law system, and the fifth chapter The experience and Enlightenment of the construction of audit legal system in the developed countries of the West are introduced, and the characteristics of the construction of audit legal system in three countries of the United States, France and Sweden are analyzed and studied. The enlightenment to the construction of our country's audit legal system is considered. The sixth chapter puts forward the proposals and Countermeasures to strengthen the construction of the grass-roots audit legal system in our country, and the audit is true from the perfection of the system mechanism and the audit. The value of the practice and supervision of audit activities is expounded. The value of this article lies in: first, in terms of theoretical significance, the study of audit theory in China has long been focused on normative research, but "audit", as a practical science, has become increasingly prominent in the empirical study of audit practice. This paper is based on basic audit. Working practice, in view of the experience summed up in my own work practice, the discovery of the problem by the method of empirical analysis, broadened the view of the research on the construction of the grass-roots audit legal system, enriched the content of the theory of the construction of the grass-roots audit legal system, and further testified the scientific nature of the "immune system" theory of national governance. Second, in terms of practical significance, this paper In view of the micro level of the construction of audit legal system, the empirical study on the external and internal factors affecting the construction of grass-roots audit legal system can not only provide theoretical reference for improving audit work practice, improving audit quality and improving the level of grass-roots audit law enforcement, but also promoting the law audit of grass-roots audit institutions. Even the legalization of audit work is of more practical significance.
【学位授予单位】:山东大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:D922.27;F239.22
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