我国国家审计职能变迁研究

发布时间：2018-04-03 21:50

本文选题：国家审计　切入点：职能效用　出处：《湖南大学》2005年硕士论文

【摘要】：持续刮起的审计“风暴”引发人们对审计的需求和职能效用的质疑。可见,审计监督在国家监督体系的作用越来越大,也越来越多地受到社会公众的关注。之所以如此,关键是审计职能的独立性、权威性和公开性不断增强。究其根源在于我国国家民主化进程的发展和依法治国力度的加强。但是,由于审计行为主体的权力有限,对审查出的问题执法力度不够,出现如“问题麻痹症”、“屡审屡犯”的社会现象。因此,我们不得不去饮水思源——探究国家审计职能的载体—国家审计制度。鉴于目前许多相关的论文从现状的角度来剖析我国当前的审计制度,本文立足于国家审计的需求,从历史变迁的角度来分析国家审计的职能。国家审计的监督职能是国家审计制度所固有的功能,国家审计制度是职能发挥的载体,其职能效用的发挥与国家审计制度息息相关。我们首先需要对不同历史条件下的国家审计监督制度有一个比较全面准确的认识,分析职能的效用,这样才能勾画出科学清晰的国家审计监督路线图来。本文从目前理论界对审计和审计职能的阐释,结合相关的理论如权力制约观、审计关系理论、行为学理论、公共管理理论等来探讨,认为国家审计形成于“国家分权”,国家审计职能的发挥是一种独立经济监督和对公共权力的制约。因此具有独立性、权威性和公共性的特点。通过国家审计的变迁得出历代国家审计的监督只能满足中央集权的专制统治的期望,审计主体的权力来自皇权,因此审计职能只能流于形式。从现代审计职能变迁来分析,认为审计监督是一种国家监督、民主监督,审计监督内容能够有效地对公共权力进行约束,有一定的有效性。从而可以得出我国的国家审计制度还需要不断完善,只有从实践中才能摸索出一条符合我国国情的路径。
[Abstract]:The continuous audit storm has raised questions about the demand and function of audit.Therefore, audit supervision plays a more and more important role in the national supervision system, and it is more and more concerned by the public.The key is the independence, authority and openness of the audit function.The root of it lies in the development of our country's democratization process and the strengthening of governing the country according to law.However, due to the limited power of the audit behavior subject, the law enforcement of the problems examined is not enough, such as "problem paralysis", "repeated trial and error" social phenomenon.Therefore, we have to go to the source of water-to explore the national audit function carrier-state audit system.In view of the fact that many related papers analyze the current auditing system of our country from the angle of current situation, this paper bases on the demand of national audit and analyzes the function of state audit from the angle of historical change.The supervision function of the state audit is the inherent function of the state audit system, and the state audit system is the carrier of the function, and the exertion of its function effectiveness is closely related to the state audit system.First of all, we need to have a more comprehensive and accurate understanding of the national audit supervision system under different historical conditions, and the utility of the analysis function, so that we can draw up a scientific and clear road map of national audit supervision.This paper discusses the theory of auditing and auditing function from the view of power restriction, auditing relation theory, behavior theory, public management theory and so on. The author thinks that the state audit is formed by "state decentralization".The function of state audit is a kind of independent economic supervision and restriction to public power.Therefore, it has the characteristics of independence, authority and publicity.Through the change of state audit, it is concluded that the supervision of state audit in past dynasties can only satisfy the expectation of centralized autocracy, and the power of audit subject comes from imperial power, so the audit function can only be a mere formality.Based on the analysis of the changes of modern audit functions, it is considered that audit supervision is a kind of state supervision, democratic supervision and audit supervision content which can effectively restrict public power and have certain effectiveness.Therefore, it can be concluded that our country's national audit system still needs to be perfected constantly, and only in practice can we find out a path that conforms to the national conditions of our country.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.44

【引证文献】