我国政府官员腐败审计监控机制研究

发布时间：2018-11-10 21:44

【摘要】：腐败是一个由来已久的话题。作为人类社会的痼疾之一,腐败阻碍了经济社会的发展,给国家造成了巨大的损失。而反腐败的历史更是贯穿了整个人类的阶级社会发展过程。我国正处于社会主义市场经济的发展时期,对权力的制约缺乏完备的制度。因此,反腐败斗争非常艰巨。在2014年全球清廉指数排名评估的168个国家和地区中,中国排名第100名。2015年,中国的得分为37,比去年多了1分,排名为第83名,较去年的第100名有所改善。但我国仍处于中下水平,相对于丹麦、瑞典等清廉国家,差距很大。从世界各国反腐败成功经验和我国的实践来看,审计作为权力的监督机制的一种,在反腐斗争中起到了重要的作用。在2014年1月召开的全国审计工作会议前夕,李克强总理听取审计署年度工作汇报后指出,审计监督是国家监督体系的重要组成部分,肩负着维护财政经济秩序、提高公共资金使用效益、促进廉政建设、为经济社会健康发展提供保障的重大职责。为此,李克强总理要求国家审计努力打造高素质的审计队伍,切实当好国家利益的捍卫者、公共资金的守护者、权力运行的“紧箍咒”和反腐败的利剑。在国家治理中,国家审计实质上是依法用权力监督制约权力的行为,其本质是国家治理这个大系统中的一个内生的具有预防、揭示和抵御功能的“免疫系统”。反腐倡廉是国家审计永恒的主题,国家审计在腐败治理中具有独立性、专业性和动态性的优势。虽然国内外机构和学者对腐败的根源和种类、腐败程度的评估、反腐败措施方法,以及最高审计机关参与政府官员腐败治理的策略、方法和路径进行了系统研究,并取得了丰硕的成果,但是,在国家治理体系和治理能力现代化的进程中,仍然有很多问题值得我们深入研究,很多问题目前还缺乏一个系统的认识,尤其缺乏有力的实证证据。本文旨在将国家审计理论和腐败惩治与预防理论有机结合,通过理论分析、问卷调研和分析,探索我国政府官员腐败的审计监控机制的理论、方法与路径。本文的研究不仅可以满足在我国国家治理体系和治理能力现代化的进程中,国家审计强化政府官员腐败的预防、揭示和抵御功能的理论、方法和路径需求,进而丰富和发展政府官员的腐败惩治与预防理论,拓展和完善国家审计反腐倡廉的理论体系;而且在实践上可以提供关于我国政府官员腐败审计监控的实务指南和政策建议,从而更好地发挥国家审计在政府官员腐败治理中的特有功能。
[Abstract]:Corruption is a long-standing topic. As one of the chronic diseases of human society, corruption has hindered the economic and social development and caused great losses to the country. And the history of anti-corruption runs through the whole human class social development process. Our country is in the socialist market economy development period, the restriction to the power lacks the complete system. Therefore, the fight against corruption is very difficult. China ranked 100th out of 168 countries and regions assessed by the Global Integrity Index in 2014. In 2015, China scored 37 points more than last year and ranked 83rd, up from 100th last year. But our country is still in the middle and lower level, compared with Denmark, Sweden and other clean countries, the gap is very big. From the successful experience of anti-corruption in the world and the practice of our country, audit, as a kind of supervisory mechanism of power, plays an important role in the struggle against corruption. On the eve of the national audit work conference held in January 2014, Premier Li Keqiang, after hearing the annual work report of the Audit Office, pointed out that audit supervision is an important part of the state supervision system and shoulders the responsibility of maintaining financial and economic order. Improving the efficiency of public funds, promoting the construction of clean government, and providing guarantee for the healthy development of economy and society. To this end, Premier Li Keqiang urged the state audit to work hard to build a high-quality audit team, to be a good defender of the national interest, the guardian of public funds, the "stirrups" of the operation of power, and the sword against corruption. In the process of national governance, the state audit is essentially an act of restricting power with power supervision according to law, and its essence is an endogenous "immune system" with the functions of prevention, revealing and resisting in the large system of national governance. Anti-corruption is the eternal theme of national audit, which has the advantages of independence, professionalism and dynamic in the governance of corruption. Although domestic and foreign institutions and scholars have systematically studied the root causes and types of corruption, the assessment of the extent of corruption, the methods of anti-corruption measures, as well as the strategies, methods and paths of Supreme Audit institutions participating in the governance of corruption among government officials, And has achieved fruitful results. However, in the process of modernization of the national governance system and governance capacity, there are still many problems worthy of our in-depth study, many of which are still lacking a systematic understanding. In particular, there is a lack of strong empirical evidence. The purpose of this paper is to combine the theory of state audit with the theory of corruption punishment and prevention, and through theoretical analysis, questionnaire investigation and analysis, to explore the theory, method and path of auditing and monitoring mechanism of corruption of government officials in our country. The research in this paper can not only meet the needs of the theory, method and path of government officials' corruption prevention, but also reveal and resist the function of government officials in the process of modernization of national governance system and governance ability. Then enrich and develop the theory of corruption punishment and prevention of government officials, expand and improve the theoretical system of national audit anti-corruption; Moreover, in practice, we can provide practical guidance and policy suggestions on the corruption audit monitoring of government officials in our country, so as to give better play to the unique function of state audit in the governance of corruption of government officials.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D630.9;F239.4

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