国家审计参与国家治理的机制和途径研究

发布时间：2018-07-05 02:35

本文选题：国家审计 + 国家治理　；参考：《中央财经大学》2016年博士论文

【摘要】：国家是人类社会发展到一定阶段的产物,是人口、土地、财富和武力等因素的组合体,“国”字的词源含义表明国家就是对众多人口组成的社会、以土地为代表的财富进行管理的工具,管理权力来源于以武力为支撑的强制性;国家是阶级统治的工具,国家具有阶级性和社会性,阶级性是国家的本质属性。国家的本质决定国家治理的本质、国家治理的目标,国家的职能决定国家治理的职能和内容。国家治理的目标是实现资源优化配置、推动经济发展、防范风险。国家治理需要建立一系列制度规则并在治理过程中得到有效贯彻执行,这一系列制度规则构成国家治理体系,它首先表现为国家治理的目标等方向性方针路线,其次表现为保障实现国家治理目标、战略的体制、机制、制度和政策,最后表现为对治理效果的评估性结果反馈;治理体系是一系列制度规则的综合体,从不同的背景、角度理解有不同的内容。国家治理能力则是实现治理目标可能性或概率的大小,国家治理目标越清晰、治理体系越完善、执行力越强、政府掌握的资源越多,国家治理能力越强。国家治理能越强,实现国家治理目标的可能性或者概率越大。中国治理是大国治理,政府始终充当着元治理的关键角色,中国国家治理的重要特征是分权,分权表现为部门分权和地区分权。为了提高治理效率,我国一方面通过中央集权,保障中央政府的权威和政令畅通,另一方面通过地方分权,赋予地方政府适当的自主决策权,以提高国家治理满足多元化诉求的能力,提高国家治理的效率和有效性。分权也带来部门和地方行为偏离甚至失控的治理风险,为了扬分权之长抑分权之短,需要设立专职监督机构,对部门和地区的决策和施政行为进行监督,反馈经济社会民情,这是国家治理视角下国家审计的职能逻辑。国家审计是国家治理体系的组成部分,国家治理的本质、目标、职能决定国家审计的职责、使命和目标,国家治理模式决定国家审计履行职责的机制和途径。在国家治理体系中,国家审计是唯一专门履行监督职能的部门,享有高度的独立性,国家审计没有具体的行政管理职能,不具有其他任何决策权,也就没有任何部门利益,这种独特的角色和定位使得国家审计能够超脱既得利益的羁绊,专注于履行国家治理赋予的职责和使命,通过依法、独立行使审计监督权,能从宏观、全局和整体的角度来分析现状,揭示体制、机制和制度性问题,提出健全法制、改革体制、完善制度、防控风险的审计建议,成为促进国家良治的重要力量。(1)国家审计通过揭示和反映问题,促进整改完善,推动改革发展,从而健全国家治理体系和提升国家治理能力,这就是国家审计参与国家治理的一般机理。国家审计首先发挥审计监督和信息反馈作用,审计机关通过经常的、大量的、具体的对经济活动的审计监督,能够掌握经济运行状况的第一手信息,揭示违法、违规和不规范问题,揭示和反映经济运行中带有普遍性、倾向性的问题和现象,并提出针对性的、建设性的审计意见和建议,督促纠正整改和完善,为健全完善国家治理体系、提升国家治理能服务。公共权力、公共政策、公共资金、公共资源、公共资产是国家审计与国家治理的契合点。国家治理的核心是合理配置公共权力、公共政策、公共资金、公共资源、公共资产等。国家审计履行职责的重要内容,就是对公共权力的配置与行使进行监督,对公共政策的制定、贯彻落实及效果情况进行评估、监督和反馈,对公共资金的征收、管理、分配使用和效益情况进行监督评价,对公共资源和公共资产的配置管理使用及效益等进行监督评价,揭示和反映公共权力、公共政策、公共资金、公共资源、公共资产等公共事物运动过程中存在的问题,促进整改完善,推动改革发展,从而促进实现国家治理的有效性。宏观调控是国家经济治理重要方式,国家审计在宏观调控的作用主要表现在六个方面:国家审计可以促进国家宏观调控政策贯彻落实;国家审计可以采集和分析、反馈宏观经济信息和调控效果信息;国家审计可以促进宏观调控政策的协调统一;国家审计可以促进和催化宏观调控工具;国家审计可以为宏观调控提供微观依托基础;国家审计是宏观调控工具的引导工具。国家审计的内容和方面覆盖国家治理的各个方面和环节,根据审计内容和业务特点的不同,国家审计进一步细分为财政、金融、企业、经济责任、资源环境、固定资产投资和涉外等专业审计,各专业审计既有审计的一般规律,又各有自身的特点和审计侧重点。本文重点阐述了财政、金融审计参与国家治理的机制和途径。
[Abstract]:The state is the product of the development of human society to a certain stage, the combination of factors such as population, land, wealth and force. The etymological meaning of the word "state" indicates that the state is a tool for the management of wealth represented by a large number of people, and the power of management is derived from the coercive force supported by force; the state is a class. The tool of rule, the state has class and sociality, class nature is the essential attribute of the state. The essence of the state determines the essence of the state governance, the goal of the state governance, the function and content of the State governing the state's function. The goal of the state governance is to realize the optimization and allocation of resources, promote the economic development and prevent the risk. State governance needs to be taken. To establish a series of institutional rules and to be effectively implemented in the process of governance, the rules of the system constitute a national governance system, which first shows the direction of the national governance, and the second is to guarantee the goal of national governance, the system, the mechanism, the system and the policy of the strategy, and the final expression of the governance. The evaluation results feedback; the governance system is a series of rules of the system, from different backgrounds, to understand different contents. The national governance ability is the possibility or probability of achieving the goal of governance. The clearer the national governance target, the more perfect the governance system, the stronger the executive power, the more resources the government has mastered. The stronger the ability of family governance. The stronger the state governance, the greater the possibility or greater probability of realizing the goal of state governance. The governance of China is a great power governance, and the government has always acted as a key role in the governance of the yuan. The important feature of China's national governance is decentralization and decentralization and regional decentralization. Through centralization, the authority of the central government and the unimpeded government are guaranteed. On the other hand, the local government is given the right to make the appropriate decision-making power through local decentralization, in order to improve the capacity of the government to meet the diversified demands and to improve the efficiency and effectiveness of the state governance. In order to carry forward the short of decentralization of decentralization, it is necessary to set up a full-time supervision institution, to supervise the decision-making and administration of the departments and regions and to feed back the economic and social situation. This is the function logic of national audit from the perspective of national governance. The state audit is a component of the national governance system, the essence of national governance, the goal, and the function of the country. The responsibility, mission and goal of the audit, the state governance model determines the mechanism and ways of the national audit to perform its duties. In the national governance system, the state audit is the only department that specializes in the supervision function, enjoys high independence, the state audit has no specific administrative functions, no other decision-making power, and no any other decision-making power. This unique role and positioning makes the national audit able to overtake the fetters of the vested interests, focus on the duties and missions entrusted by the national governance, and exercise independent audit supervision by law. It can analyze the status quo from the macro, global and overall perspective, reveal the system, mechanism and institutional issues, and propose a sound legal system. Reforming the system, perfecting the system and preventing and controlling the risk audit suggestions are the important forces to promote the state's good governance. (1) the state audit is to improve the reform and development by revealing and reflecting the problems, promoting the reform and development, so as to improve the state governance system and enhance the national governance ability. This is the general mechanism of state audit participating in the state governance. According to the role of audit supervision and information feedback, audit institutions can grasp the first hand information of economic operation through frequent, large and specific audit supervision of economic activities, reveal illegal, illegal and non standard problems, reveal and reflect the universal, tendency problems and phenomena in the economic operation, and put forward the problems and phenomena. Pertinent, constructive audit opinions and suggestions, supervise and rectify rectification and improvement, improve the system of national governance and improve the service of national governance. Public power, public policy, public capital, public resources and public assets are the point of agreement between state audit and state governance. The core of national governance is to allocate public power rationally, public power, public power, public power, public power and public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power and public power Policy, public funds, public resources, public assets, etc.. The important content of the performance of the state audit is to supervise the allocation and exercise of public power, evaluate the formulation of public policies, carry out the implementation and effect, supervise and feedback, and supervise and evaluate the collection, management, distribution, use and benefit of public funds. To supervise and evaluate the use and benefit of the allocation and management of public resources and public assets, and to reveal and reflect the problems in public power, public policy, public funds, public resources and public assets, promote the improvement and improvement, promote the reform and development, and thus promote the effectiveness of national governance. Control is an important way of national economic governance. The role of national audit in macro regulation is mainly manifested in six aspects: national audit can promote the implementation of national macro-control policies; national audit can collect and analyze, feedback macro economic information and control effect information; national audit can promote the coordination and unification of macroeconomic regulation and control policy. National audits can promote and catalyze macroeconomic regulation and control tools; national audits can provide a microcosmic basis for macro control; national audit is the guide tool for macro control tools. The content and aspects of national audit cover all aspects and links of national governance, according to the different audit content and business characteristics, national audit further It is divided into financial, financial, enterprise, economic responsibility, resource and environment, fixed assets investment and foreign-related audit. The audit of each professional audit has the general rule of audit, and each has its own characteristics and audit emphasis. This paper focuses on the mechanism and ways of financial audit to participate in national governance.
【学位授予单位】：中央财经大学
【学位级别】：博士
【学位授予年份】：2016
【分类号】：D630;F239.44

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