基层审计机关审计结果公告制度实践探析

发布时间：2018-04-14 07:02

本文选题：基层审计机关 + 审计结果公告制度　；参考：《湖南大学》2008年硕士论文

【摘要】： 全面实行审计结果公告在我国审计史上具有划时代的意义,也是现代审计的必然要求。在中央审计结果公告引发“审计风暴”并对我国反腐倡廉乃至政治体制改革产生重要推动作用的同时,基层审计机关审计结果公告实践却因审计体制不健全、法律法规不完善、公开文化淡薄等因素地制约还存在着与现代民主法治不相符合的诸多问题。这不仅损害了公民的知情权,也削弱了审计监督与舆论监督的合力作用。因此,深入分析基层审计机关审计结果公告实践过程中,是什么因素阻碍了实践地施行,应该采取什么样的对策加快推进实践不仅具有重大的理论价值,而且具有重要的现实意义。目前,在审计研究中,对基层审计机关审计结果公告实践的研究相对较少。本文以湖南省邵阳市部分审计机关审计结果公告实践调查为基础,对我国目前基层审计机关审计结果公告的实践现状及问题进行了系统地总结,发现存在的主要问题有:一是审计结果公告制度仅以条文的形式存在,大部分基层审计机关并未照章行事、积极推行审计结果公告。二是就已经公布的审计结果公告,也存在着数量有限、内容单一、真实性不强、公告对象错位等缺陷。基层审计结果公告实践当中上述问题的存在,主要原因在于:第一,审计体制地制约。我国采用的是行政型审计体制,基层审计机关受同级政府和上级审计机关的双重领导,这在一定程度上制约了基层审计机关的独立性,间接地影响了审计结果公告的真实可靠性。第二,法律法规不健全。我国有关审计结果公告制度的相关法规存在着法律层次不高、表述不规范、内容不完整等特点,这就导致了审计结果公告缺乏硬性约束。第三,基层审计机关自身的缺陷。由于实行审计结果公告是一把“双刃剑”,一方面可以披露被审计单位的状况,另一方面也将审计机关自身的工作公诸于众。这就导致了审计机关从观念上消极抵触审计结果公告,另外,审计机关自身技术及人员配备等方面的不足也是审计机关不能积极开展审计结果公告的重要因素。第四,审计文化的淡薄。审计事业在中国起步较晚,审计文化也并没有像政府、企业、社会等子文化一样为人们所耳熟能详,这也从一定程度上削弱了社会公众对审计结果的需求度。最后,就推动基层审计机关审计结果公告的实践可以从以下几个方面着手:首先,逐步改革审计体制,增强基层审计机关独立性;其次,完善审计法律法规,铸造刚性审计制度;第三,整改审计机关,建设合格基层审计主体;第四,构建审计文化,营造全国联动的审计氛围。
[Abstract]:Carrying out the announcement of audit results in an all-round way is of epoch-making significance in the history of auditing in our country, and is also the inevitable requirement of modern auditing.While the announcement of the central audit results triggered the "audit storm" and played an important role in promoting anti-corruption and even the reform of the political system in China, the practice of the announcement of the audit results of the grass-roots audit institutions is not perfect because of the imperfect audit system and the imperfect laws and regulations.There are still many problems which are inconsistent with modern democracy and rule of law.This not only damages the citizen's right to know, but also weakens the joint effect of audit supervision and public opinion supervision.Therefore, it is not only of great theoretical value to analyze in depth what factors hinder the implementation of audit results announcement in practice, but also what countermeasures should be taken to speed up the practice.And has important practical significance.At present, in the audit research, the basic audit institutions audit results announcement practice research is relatively few.Based on the practical investigation of audit results announcement of some audit institutions in Shaoyang City, Hunan Province, this paper systematically summarizes the practice status and problems of the audit results announcement of primary audit institutions in China.The main problems are as follows: first, the audit result announcement system only exists in the form of articles, and most of the primary audit institutions do not act according to the regulations and actively carry out the audit result announcement.Second, there are some defects such as limited number, single content, weak authenticity and misalignment of the published audit results.The main reasons of the above problems in the practice of primary audit result announcement are: first, audit system restriction.The administrative audit system is adopted in our country, and the grass-roots audit institutions are under the dual leadership of the government at the same level and the auditing institutions at the higher levels, which to a certain extent restricts the independence of the grass-roots audit institutions.Indirectly affected the audit results of the true reliability of the announcement.Second, laws and regulations are not sound.The related laws and regulations about the announcement system of audit results in our country have some characteristics, such as low legal level, non-standard expression and incomplete contents, which lead to the lack of rigid restrictions on the announcement of audit results.Third, the defects of the primary audit institutions themselves.Since the implementation of the audit results announcement is a "double-edged sword", on the one hand, the situation of the audited units can be disclosed, on the other hand, the work of the audit institutions themselves can also be made public.This leads to the negative contradiction of audit result announcement from the concept of audit institution. In addition, the deficiency of audit institution's own technology and personnel is also an important factor that audit institution can not carry out audit result announcement actively.Fourth, audit culture is weak.Auditing started late in China, and audit culture is not familiar to people like government, enterprise and social culture, which weakens the public's demand for audit results to a certain extent.Finally, the practice of promoting the announcement of audit results of grass-roots audit institutions can be started from the following aspects: first, gradually reform the audit system to enhance the independence of grass-roots audit institutions; secondly, improve audit laws and regulations.Casting rigid audit system; third, rectifying and reforming audit institutions, building qualified grass-roots audit body; fourth, building audit culture, creating a nationwide coordinated audit atmosphere.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.22

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