我国国家审计体制改革的法理思考
发布时间：2018-08-07 09:04
【摘要】： 一直以来,国家审计体制改革问题引起社会的高度关注,审计理论界多位专家学者、审计实务工作者、社会上关心审计的专业人士,都从不同角度来分析研究我国审计体制改革的必要性和实施方案,提出了许多有价值的理论观点;普通社会公众对国家审计能够发挥更大作用,寄予厚望,部分全国政协委员纷纷上书提案,要求进行国家审计体制改革。综合比较每个改革方案,都不同程度地存在不足和缺陷。本论文认为,国家审计体制改革方案的研究与设计,需要我们立足国家现有权力架构,从法律角度出发,全面审视全社会各大利益群体的博弈对比和力量均衡,寻找一个更合理、更能为全社会普遍接受的相关方案。 为此,本论文在全面肯定现有审计体制对我国经济社会发展积极意义的基础上,全面剖析现行审计体制存在的主要弊端及原因分析,综合分析国家审计的外部环境以及几种审计体制改革方案的优缺点,按照分权制衡的法学基本原理,结合我国国情,就我国国家审计体制改革的总体目标及实施步骤,提出自己的研究成果,即:必须改革、分步推进,近期采取垂直管理的行政型管理体制,最终过渡到立法型管理体制。
[Abstract]:For a long time, the reform of the national audit system has aroused great concern in the society. Many experts and scholars in the field of audit theory, auditing practitioners and professionals in the community are concerned about auditing. They have analyzed and studied the necessity and implementation plan of the audit system reform in China from different angles, and put forward many valuable theoretical viewpoints. The general public has great hopes that the state audit can play a greater role. A number of CPPCC National Committee members have submitted proposals for national audit system reform. Comprehensive comparison of each reform program, to varying degrees, there are shortcomings and defects. This paper holds that the research and design of the reform of the national audit system requires us to examine the game comparison and power balance of the whole society from the angle of law, based on the existing power structure of the country. To find a more reasonable, more generally accepted by the whole society of the relevant programs. Therefore, on the basis of affirming the positive significance of the existing audit system to the economic and social development of our country, this paper comprehensively analyzes the main drawbacks and causes of the current audit system. This paper comprehensively analyzes the external environment of national audit and the advantages and disadvantages of several kinds of audit system reform schemes. According to the basic principle of law of separation of powers and checks and balances, combined with the national conditions of our country, the overall goal and implementation steps of the reform of national audit system in our country are discussed. The author puts forward his own research achievements, that is, we must reform, advance step by step, adopt the administrative management system of vertical management in the near future, and finally transition to the legislative management system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.27
本文编号：2169543
[Abstract]:For a long time, the reform of the national audit system has aroused great concern in the society. Many experts and scholars in the field of audit theory, auditing practitioners and professionals in the community are concerned about auditing. They have analyzed and studied the necessity and implementation plan of the audit system reform in China from different angles, and put forward many valuable theoretical viewpoints. The general public has great hopes that the state audit can play a greater role. A number of CPPCC National Committee members have submitted proposals for national audit system reform. Comprehensive comparison of each reform program, to varying degrees, there are shortcomings and defects. This paper holds that the research and design of the reform of the national audit system requires us to examine the game comparison and power balance of the whole society from the angle of law, based on the existing power structure of the country. To find a more reasonable, more generally accepted by the whole society of the relevant programs. Therefore, on the basis of affirming the positive significance of the existing audit system to the economic and social development of our country, this paper comprehensively analyzes the main drawbacks and causes of the current audit system. This paper comprehensively analyzes the external environment of national audit and the advantages and disadvantages of several kinds of audit system reform schemes. According to the basic principle of law of separation of powers and checks and balances, combined with the national conditions of our country, the overall goal and implementation steps of the reform of national audit system in our country are discussed. The author puts forward his own research achievements, that is, we must reform, advance step by step, adopt the administrative management system of vertical management in the near future, and finally transition to the legislative management system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.27
【引证文献】
相关硕士学位论文 前1条
1 康琳;大连城市管理行政执法对策研究[D];大连理工大学;2011年
，本文编号：2169543
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