当代中国审计立法的发展研究

发布时间：2018-03-08 17:26

本文选题：当代　切入点：中国　出处：《江西财经大学》2006年硕士论文　论文类型：学位论文

【摘要】：新中国建立后到改革开放前，我国的经济体制实行的是计划经济体制，审计监督的机构一度设置在财政部门，一直没有设立过专门的独立的审计机构，也就没有真正实施过一部专门的审计法规制度。直到1978年党的十一届三中全会和1982年十二大的召开，标志着我国的经济体制改革的开始。经济体制的改革使原来的财经监察制度远远不能适应改革需要，为使改革顺利进行，82宪法中明确规定我国必须建立审计监督制度。1983年9月15日，国家审计署正式成立，标志着我国社会主义审计制度正式成立。与此相适应，我国的审计立法也开始它的历史使命。审计监督制度从建立以来，经历了二十多年，我国的审计立法也经历了二十多年，主要可分为初创阶段、发展阶段、成熟阶段和进一步完善阶段。根据这一思路，本文以“当代中国审计立法的发展”为主题，选取各个阶段具有标志性的审计立法的内容、特点，以及它的进步性等方面进行归纳分析，从而展示当代中国审计立法制度的发展历程，解释其内在的规律性。全文共分五个部份。第一部分：综述部分。分为本选题的意义、研究现状、研究方法与思路、创新与不足。审计监督活动历来都是国家宏观经济调控的重要手段之一，在我国经济体制改革的各个阶段也同样发挥着重要的作用，为使审计工作有章可循，，有法可依，审计立法也要不断地发展和完善。本文想在这方面作一些尝试，旨在通过对我国各阶段的审计立法进行系统的梳理与归纳，为促进我国审计事业的进步和审计法制的健全提供历史借鉴。第二部分：当代中国审计立法的初创阶段。本部分首先介绍了我国审计法制初创阶段的立法背景。我国的经济改革与对外开放使审计监督在社会经济生活中显得日益重要，开展审计监督，设立审计制度和专门的审计机构也就成为必然。但是，由于我国的经济改革刚刚开始，一切都是在摸索中前进，作为过渡性的审计法规《关于审计工作的暂行规定》(以下简称《审计暂行规定》)在内容上也就不可能一下子就很完美。如立法层次较低；条理性和系统性欠缺；立法内容上过于简单、粗糙等等。这些特点表明我国审计立法处于刚刚起步阶段。第三部分：当代中国审计立法的发展。随着我国经济体制改革的逐步推进，国企改革进入了承包经营责任制改革阶段，实行政企分开、两权分离的原则，企业的经营自主权得到扩大，作为经济监督的审计活动也随着经济体制改革的发展而发展。这一时期具有代表性的审计法规《中华人民共和国审计条例》使审计独立性和权威性增强、审计的对象和范围拓展、审计程序和法律责任更加完善、全面确立了社会主义审计体系。第四部分：当代中国审计立法的成熟。1992年10月党的十四大胜利召开之后，
[Abstract]:The new Chinese after the establishment of the reform and opening up, the economic system of our country is the planned economy system, the audit supervision mechanism was in the financial sector, has not set up a special independent audit institutions, there is no real implementation of a special audit law. Until 1978 the party's the third Plenary Session of the 11th CPC Central Committee and 1982 twelve big held, marking the beginning of China's economic system reform. The reform of the economic system so that the original financial supervision system can not meet the need of reform, in order to make the reform smoothly, 82 clearly stated in the constitution of our country must establish.1983 audit supervision system in September 15th, the National Audit Office was formally established, marking the audit our system was formally established. Accordingly, China's auditing legislation also began its historical mission. The foundation of the auditing supervision system has experienced more than 20 Years, China's auditing legislation also experienced more than 20 years, mainly divided into initial stage, development stage, mature stage and improving stage. According to this idea, based on the "development" Chinese contemporary Auditing Legislation as the theme, each stage of selected landmark auditing legislation content, characteristics, and the progress of inductive analysis, thus showing the course of development of contemporary China auditing legislation system, explain its inherent regularity. This paper consists of five parts.
The first part: summary. Divided into the meaning of the topic, research status, research methods and ideas, innovation and inadequate. The audit supervision activities has always been one of the important means of national macroeconomic regulation, in various stages of China's economic system reform also plays an important role to make the auditing work of rule-based, law the audit, the legislature should also continue to develop and improve. This paper wants to make some attempts in this aspect, through reviewing and summarizing system on the stage of China's Auditing Legislation, in order to promote the progress and provide historical reference for the perfection of legal system of audit auditing work in China.
The second part: the initial stage of contemporary Auditing Legislation Chinese. This part first introduces the legislative background of the initial stage of Chinese auditing law. China's economic reform and opening up the audit supervision becomes more and more important in the social and economic life, and carry out the audit supervision, the establishment of audit system and special audit institutions but has become inevitable. And because of China's economic reform has just begun, everything is in the dark ahead, as the interim audit regulations on the audit work of the "Interim Provisions (hereinafter referred to as the Interim Provisions of < > > in the content of audit) could not immediately be perfect. Such as the low level of legislation and system of organization; the lack of legislation; the content is too simple, rough and so on. These features indicate that China's Auditing Legislation at the beginning stage.
The third part: the development of contemporary Chinese Auditing Legislation. As China's economic system reform, the reform of state-owned enterprises into the contractual management responsibility system reform stage, the implementation of separating two rights, the principle of separation of enterprise autonomy has been expanded, as economic supervision and audit activities with the development of the reform of the economic system the development of representative. During this period, the audit regulations of < People's Republic of China Audit Ordinance to enhance audit independence and authority, object and scope of audit development, audit procedures and legal responsibility more perfect, establish a comprehensive socialist audit system.
The fourth part: Contemporary Auditing Legislation mature.1992 Chinese October Party Congress held a victory,

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.27

【引证文献】