转型期我国审计公告制度的建构
发布时间：2018-11-26 11:08
【摘要】： 转型时期我国政府向公共服务型政府的转变,必然对政府审计监督产生深刻影响。因此,现行政府审计必须适应这一客观需要,在现有的审计制度构建上作必要的改进,建立并完善审计公告制度。从未来的发展看,审计公告制度一定是我国审计未来的发展方向。目前,我国审计公告的政治生态环境逐步趋向优化,但审计公告制度建设却不尽如人意,显得动力不足。在现有审计环境的变迁中,构建我国审计公告制度有没有必要?目前我国审计公告的实践发展如何?西方发达国家不同审计模式下审计公告制度,哪一种更适合我国的国情,有没有可以借鉴的地方?如何结合我国的转型时期特点,构建我国的审计公告制度?本文的写作目的正是在这些方面作系统的探讨。本文共有四个部分: 第一部分:政府审计公告与转型时期政府建设。首先界定了审计公告的概念及其相关范畴,然后从审计公告制度与政务公开、政务监督、政府治理三个方面来探讨,进而得出审计公告制度是转型时期政府建设的应有内容,是建立服务型政府的重要举措和必要条件。 第二部分:我国审计公告制度实施的现状。从我国审计公告法律依据、实践层面等展开对审计公告制度的研究,总结了我国审计公告制度在法律建设、实践发展中取得的成绩,并进而归纳了目前我国审计公告制度存在的问题。 第三部分:西方发达国家审计公告制度。运用比较分析的方法,概括了国外四种不同审计模式下审计公告的实践,总结其经验教训,以期对我国审计公告制度的构建有借鉴作用。 第四部分:建立与完善中国审计公告制度。在分析中国转型期审计公告制度特点的基础上,提出了需要建立与完善审计公告的法律制度、建立与完善审计公告的工作制度。 目前对审计公告理论与实践的研究仍处于起步阶段。本文试图通过分析我国审计公告实践现状、比较国外审计公告制度的基础上,从法律制度和工作制度的角度提出具体措施来建立与完善我国的审计公告制度。本文的创新之处在于:对审计公告制度及其相关范畴进行区分界定;运用比较方法提出构建措施,在理论分析与实践分析的基础上展开阐述。但是,由于主题的新颖和难度以及笔者的学术水平有限,本文所研究的内容在深度和完整性等方面有所欠缺,这些都有待于在以后的学习中进一步的研究与发展。
[Abstract]:During the transition period, the transformation of our government to the public service-oriented government will inevitably have a profound impact on government audit supervision. Therefore, the current government audit must adapt to this objective need, make necessary improvement in the construction of the existing audit system, establish and perfect the audit announcement system. From the future development, the audit announcement system must be the future direction of our country audit. At present, the political ecological environment of audit announcement in our country tends to be optimized step by step, but the construction of audit announcement system is not satisfactory, and the motive force is insufficient. In the current audit environment changes, is it necessary to build our audit announcement system? What is the practice development of audit announcement in our country at present? Which is more suitable for the situation of our country under the different audit mode of western developed countries, is there any place that can be used for reference? How to combine the characteristics of our country's transition period to construct our country's audit announcement system? The purpose of this paper is to make a systematic discussion in these aspects. This article has four parts: the first part: government audit announcement and government construction during the transition period. This paper first defines the concept of audit announcement and its related categories, then discusses it from three aspects: the system of audit announcement and the openness of government affairs, the supervision of government affairs, and the governance of government, and then concludes that the system of audit announcement is the necessary content of government construction in the period of transition. It is an important measure and necessary condition to establish a service-oriented government. The second part: the present situation of the implementation of the audit announcement system in China. From the legal basis and practical level of audit announcement in our country, this paper studies the audit announcement system, and summarizes the achievements in the legal construction and practice development of the audit announcement system in our country. And then summed up the existing problems in the audit announcement system of our country. The third part: the western developed countries audit announcement system. By using the method of comparative analysis, this paper summarizes the practice of audit announcement under four different audit modes in foreign countries, and summarizes its experience and lessons in order to provide reference for the construction of audit announcement system in our country. The fourth part: establish and perfect the Chinese audit announcement system. Based on the analysis of the characteristics of the audit announcement system in the transitional period of China, this paper puts forward the need to establish and perfect the legal system of the audit announcement, and to establish and perfect the working system of the audit announcement. At present, the research on the theory and practice of audit announcement is still in its infancy. This paper attempts to establish and perfect the audit announcement system of our country by analyzing the present situation of audit announcement practice in our country, comparing the foreign audit announcement system, and putting forward concrete measures from the angle of legal system and working system. The innovation of this paper lies in: to distinguish the audit announcement system and its related categories; to use the comparative method to put forward the construction measures, on the basis of theoretical analysis and practical analysis to start to expound. However, due to the novelty and difficulty of the subject and the limited academic level of the author, the contents of this paper are deficient in depth and integrity, which need to be further studied and developed in the future.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22
本文编号：2358394
[Abstract]:During the transition period, the transformation of our government to the public service-oriented government will inevitably have a profound impact on government audit supervision. Therefore, the current government audit must adapt to this objective need, make necessary improvement in the construction of the existing audit system, establish and perfect the audit announcement system. From the future development, the audit announcement system must be the future direction of our country audit. At present, the political ecological environment of audit announcement in our country tends to be optimized step by step, but the construction of audit announcement system is not satisfactory, and the motive force is insufficient. In the current audit environment changes, is it necessary to build our audit announcement system? What is the practice development of audit announcement in our country at present? Which is more suitable for the situation of our country under the different audit mode of western developed countries, is there any place that can be used for reference? How to combine the characteristics of our country's transition period to construct our country's audit announcement system? The purpose of this paper is to make a systematic discussion in these aspects. This article has four parts: the first part: government audit announcement and government construction during the transition period. This paper first defines the concept of audit announcement and its related categories, then discusses it from three aspects: the system of audit announcement and the openness of government affairs, the supervision of government affairs, and the governance of government, and then concludes that the system of audit announcement is the necessary content of government construction in the period of transition. It is an important measure and necessary condition to establish a service-oriented government. The second part: the present situation of the implementation of the audit announcement system in China. From the legal basis and practical level of audit announcement in our country, this paper studies the audit announcement system, and summarizes the achievements in the legal construction and practice development of the audit announcement system in our country. And then summed up the existing problems in the audit announcement system of our country. The third part: the western developed countries audit announcement system. By using the method of comparative analysis, this paper summarizes the practice of audit announcement under four different audit modes in foreign countries, and summarizes its experience and lessons in order to provide reference for the construction of audit announcement system in our country. The fourth part: establish and perfect the Chinese audit announcement system. Based on the analysis of the characteristics of the audit announcement system in the transitional period of China, this paper puts forward the need to establish and perfect the legal system of the audit announcement, and to establish and perfect the working system of the audit announcement. At present, the research on the theory and practice of audit announcement is still in its infancy. This paper attempts to establish and perfect the audit announcement system of our country by analyzing the present situation of audit announcement practice in our country, comparing the foreign audit announcement system, and putting forward concrete measures from the angle of legal system and working system. The innovation of this paper lies in: to distinguish the audit announcement system and its related categories; to use the comparative method to put forward the construction measures, on the basis of theoretical analysis and practical analysis to start to expound. However, due to the novelty and difficulty of the subject and the limited academic level of the author, the contents of this paper are deficient in depth and integrity, which need to be further studied and developed in the future.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22
【引证文献】
相关硕士学位论文 前1条
1 王宏;我国政府审计结果公告制度研究[D];黑龙江大学;2010年
，本文编号：2358394
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