治理视野下的国家审计制度比较研究兼论我国审计制度改革的路径选择

发布时间：2018-04-04 23:22

本文选题：治理视野　切入点：国家审计制度　出处：《云南大学》2011年硕士论文

【摘要】：在政府治理过程中,国家审计制度是作为国家经济运行的“免疫系统”而存在着,这一政府治理的工具能够代表国家来行使审计监督职能,其在促进政府改进管理和决策、加强监督和增强责任心等方面发挥着无可替代的作用。当前,面对全球性的政府治理课题,席卷而来的新公共管理运动开始深入地影响着我国的政府体制改革。由于深化国家审计职能的关键是实现治理目标,本文也就是瞄准这样的主题,以对我国国家审计现状的分析为基础,把主线定在我国的治理目标上,通过对国外主流的国家审计的理论成果和实践经验进行广泛借鉴,并与我国具体国情的相结合,在治理的框架中来研究国家审计。本文有机结合了实现治理的目标与国家审计职能的深化,在治理的视野里对国家审计职能定位、经济责任审计、政府效益审计、审计结果公告制度等方面进行深入地研究,这对于治理目标的最终实现将产生重要影响。本文立足于行政管理学的视角,从政府、市场组织、公众参与三个角度,分别从四个方面,对治理视野下的国家审计制度进行比较研究。第一章：导论及文献综述,对文章的研究目的、意义及国内外相关研究成果做出梳理。第二章：治理视野下国家审计制度的基本理论。主要对治理视野国家审计制度及相关概念作一番梳理界定,阐明治理视野下国家审计制度的发展历史,论述治理视野下国家审计制度产生的理论基础,并提出本文的分析框架。第三章：国别国家审计制度及其治理意义。主要针对国别国家审计制度分类进行介绍以及国别国家审计制度的治理意义评析。第四章：中国与上述国家审计制度的治理意义比较分析。主要介绍中国的国家审计制度及其治理特点以及与上述国家审计制度的治理意义的比较分析,从政府、市场组织和公众参与三个方面,分析了中国与上述国家审计制度的治理意义的共同点、差异性及原因。第五章：治理视野下我国国家审计制度改革的路径选择。主要从国家审计导入治理理念；做好治理视野下国家审计制度的职能定位；做好治理视野下经济责任审计；做好治理视野下的政府效益审计和完善治理导向下的审计结果公告制度等五个方面,提出了改革的措施。通过本篇论文的写作,一方面系统的从治理的视野对国家审计制度进行了比较研究,使得治理与审计制度更加紧密的相结合；另一方面,又在治理的视野中,对我国国家审计制度改革的路径做出了选择,针对目前政府审计必须解决好的治理问题,应把治理理念融合于其中,从而促进公共审计服务的有效供给。
[Abstract]:In the process of government governance, the state audit system exists as the immune system of the national economy. This tool of government governance can perform the audit supervision function on behalf of the country, and it promotes the government to improve its management and decision-making.Strengthening supervision and enhancing responsibility are playing an irreplaceable role.At present, in the face of the global government governance, the new public management movement begins to deeply influence the reform of our government system.Since the key to deepening the function of state audit is to achieve the governance goal, this paper aims at such a theme, based on the analysis of the current situation of national audit in China, and puts the main line on the governance goal of our country.This paper studies the national audit in the framework of governance by referring to the theoretical achievements and practical experience of the mainstream national audit abroad and combining it with the specific conditions of our country.This article organically combines the realization of the goal of governance and the deepening of the national audit function. In the field of governance, the paper makes a deep study on the orientation of the national audit function, the economic responsibility audit, the government benefit audit, the audit result announcement system, and so on.This will have an important impact on the ultimate achievement of governance goals.This paper is based on the perspective of administrative management, from the government, market organization, public participation in three angles, respectively, from four aspects of governance under the vision of the national audit system comparative study.Chapter one: introduction and literature review.Chapter two: the basic theory of the state audit system in the field of governance.This paper mainly defines the state audit system and its related concepts, clarifies the development history of the state audit system under the governance vision, discusses the theoretical basis of the state audit system under the governance vision, and puts forward the analytical framework of this paper.Chapter three: country country audit system and its governance significance.This paper mainly introduces the classification of the country audit system and the governance significance of the country country audit system.Chapter four: comparative analysis of governance significance between China and the above-mentioned countries.This paper mainly introduces China's national audit system and its governance characteristics, as well as the comparative analysis of governance significance with the above-mentioned national audit system, from three aspects: government, market organization and public participation.This paper analyzes the common points, differences and reasons of governance significance of audit system between China and the above countries.Chapter five: the path choice of our country's national audit system reform under the vision of governance.It mainly introduces the concept of governance from the national audit, makes the functional orientation of the national audit system under the vision of governance, and does the economic responsibility audit under the vision of governance.This paper puts forward the reform measures from five aspects: the government benefit audit under the governance vision and the audit result announcement system under the guidance of governance.Through the writing of this thesis, on the one hand, it systematically studies the national audit system from the perspective of governance, which makes governance and audit system more closely combined; on the other hand, in the field of governance,This paper makes a choice on the path of the reform of the national audit system in our country. In view of the governance problems which must be solved well by the government audit at present, the concept of governance should be integrated into it so as to promote the effective supply of public audit services.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.221

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