我国国家审计模式问题研究

发布时间：2018-06-09 05:51

本文选题：审计 + 国家审计　；参考：《苏州大学》2007年硕士论文

【摘要】： 国家审计监督是依法对政府职能与行为实施经济监督的主要形式。我国在1983年就依据宪法设立了国家审计机关,依法独立行使审计监督权。在过去的二十多年实践中,全国审计机关和广大审计工作者在党中央、国务院和地方各级党委、政府的领导下,不断发展和完善了具有中国特色的审计监督制度,取得了令人瞩目的成绩。但同时还应看到,由于审计内、外部环境的变化,国家审计体制相关问题的不断暴露,尤其在我国加入世贸组织之后,一些新的问题不断出现,审计工作还存在一些困难和问题,比如:社会经济秩序混乱,有法不依和财经活动中虚假现象严重,给全面落实审计法带来一定困难;审计机关在一定程度上缺乏独立性,在依法行使审计监督权时常常受到干扰和阻挠;审计监督与其他经济监督的关系尚未理顺,审计机关的独立性和权威性不断受到挑战等。其实,上述问题的存在也正与我国国家审计体系密切相关,归根结底多是受到国家审计模式的影响。在新时期,党的十六大和十届全国人大对我国改革开放和现代化建设的跨世纪发展做出了新的战略部署,为审计事业的发展指明了方向,同时也对审计工作提出了新的更高的要求,审计工作将面临着新的形势和考验。面对已经到来的21世纪,中国的审计路子该怎样走?构建什么样的国家审计模式,才能适应社会主义现代化建设和改革开放的需要?这些都是值得认真研究的课题。如何选择国家审计的模式,是一个复杂的问题。同时它对审计工作的进一步展开有直接的影响。在此本文,从未来21世纪中国审计发展战略方向出发,通过对中外审计模式的比较以及对我国国家审计历史的沿革进行总结的基础上,建议我国应采用立法型国家审计模式。辩证地、实事求是地对如何将我国行政型国家审计模式向立法型国家审计模式的转变进行了分析和探索,大胆地提出了自己的设想,为构建社会主义和谐社会贡献自己绵薄之力。
[Abstract]:State audit supervision is the main form of economic supervision of government function and behavior according to law. In 1983, our country established the state audit institution according to the constitution, and independently exercised the audit supervision power according to law. In the past 20 years or so, under the leadership of the Party Central Committee, the State Council and local party committees and governments, the auditing institutions and the vast number of auditors throughout the country have continuously developed and improved the audit supervision system with Chinese characteristics. Remarkable achievements have been made. But at the same time, it should also be noted that due to the changes in the internal and external environment of the audit, the problems related to the national audit system are constantly exposed, especially after China's accession to the WTO, some new problems are constantly emerging. There are still some difficulties and problems in the audit work, such as: the social and economic order is chaotic, the law is not obeyed and the false phenomenon in financial and economic activities is serious, which brings some difficulties to the full implementation of the Audit Law, and the audit organs lack independence to a certain extent. The relationship between audit supervision and other economic supervision has not been straightened out, and the independence and authority of audit institutions are constantly challenged. In fact, the existence of these problems is also closely related to the national audit system of our country. In the final analysis, most of them are influenced by the mode of state audit. In the new period, The 16th National Congress of the Party and the Tenth National people's Congress have made new strategic arrangements for the cross-century development of China's reform, opening up and modernization drive, pointing out the direction for the development of the auditing cause, and at the same time putting forward new and higher requirements for the audit work. The audit work will face new situation and test. In the face of the coming 21st century, how should China's audit approach be taken? What kind of national audit model can be constructed to meet the needs of socialist modernization and reform and opening up? It is a complicated problem how to choose the mode of state audit. At the same time, it has a direct impact on the further development of audit work. In this paper, based on the strategic direction of China's audit development in the 21st century, and on the basis of the comparison between Chinese and foreign audit models and the history of China's national audit, it is suggested that our country should adopt the legislative state audit model. Dialectically and realistically, this paper analyzes and explores how to transform the administrative state audit model into the legislative state audit model, and puts forward its own ideas boldly. To build a harmonious socialist society to contribute their own modest force.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.44

【引证文献】