论国家审计独立性的法律保障

发布时间：2018-12-12 13:32

【摘要】： 独立性是审计的灵魂,在法治的范围内保障国家审计机关及其工作人员的独立性,是国家审计体制改革的基本方向,也是国家审计法治化的主要目标之一。通过国家审计独立性保障制度的改革与完善这一面小小的镜子,我们可以看到我国整个审计体制改革过程中的所有问题,无论是全局性的宪政体制改革问题,还是微观的审计组织体制、职权职责配置、工作程序规范等具体的问题。这正是笔者选题的主要原因之所在。围绕着“国家审计独立性的法律保障”这一主体,论文分为如下五个部分: “前言”部分主要是明确了审计、国家审计的概念,简要介绍了我国国家审计体制历史沿革以及改革背景,借此明确文章的研究范围和历史背景。可考的史料表明,我国在周朝时期就建立了比较完善的审计体制。在此后的2000多年的封建历史进程中,审计机关的名称、性质、地位、职责等一直都在改革,但一些普遍性的、规律性因素是相对稳定的,这就是审计本质上属于国家经济监督制度,其特殊性在于监督对象是官吏,监督内容是财务收支行为,监督的标准是真实性、合法性、效益性,监督的后果是奖惩。第一章“国家审计独立性的概念、内容和意义”首先明确了“独立性”相对于“国家审计”的意义,即独立性是国家审计的灵魂,是国家审计必不可少的概念要素。关于国家审计独立性的概念,学界有不同的观点,笔者认为,无论怎么定义,关键是要抓住独立性的观念、能力和制度等三个要素,摆正独立性与法治性、专业性、能动性等审计属性之间的关系。就国家审计的属性而言,独立性是核心,专业性和法治性是基础,保密性是保障,能动性是结果。第二章“国家审计独立性法律保障的模式”以比较法的视角,对世界各国的做法作了一个大致的归类。主要分为立法型、司法型、行政型和独立型四种模式。通过这四种模式的比较分析,笔者得出如下结论:国家审计独立性的保障体制本身无“好”、“劣”之分,因为国家审计体制本身根植于具体的国情。由经济、文化、意识等形成的社会环境在审计独立性保障体制的形成和发展方面也起着重要的作用,因此,国家审计独立性保障制度的完善应当是一个各种社会因素互动的、系统的、长期的过程。第三章“我国国家审计独立性的法律保障”针对我国审计体制改革实践中出现的问题,提出了完善国家审计独立性法律保障的具体措施及应当奉行的若干原则,即应当奉行依法行政、程序公正、公开透明、综合协调的基本原则。 “结语”部分指出,国家审计独立性保障体制改革与国家审计法治化是一脉相承、如影随形的关系。从法律的角度来看,国家审计体制的改革进程最终要导致国家审计监督权在宪政体制整体框架中位置的调整,修改《宪法》是必然的结果。
[Abstract]:Independence is the soul of audit. It is the basic direction of the reform of the state audit system and one of the main goals of the rule of law to guarantee the independence of the state audit institution and its staff within the scope of the rule of law. Through the reform and perfection of the national audit independence guarantee system, we can see all the problems in the whole process of the audit system reform in our country, whether it is the overall constitutional system reform. Or micro-audit organization system, power and responsibility allocation, work procedures and other specific issues. This is the main reason why I choose this topic. Around the subject of "the legal guarantee of the independence of state audit", the thesis is divided into five parts as follows: the preface mainly defines the concept of audit and state audit. This paper briefly introduces the historical evolution and reform background of China's national audit system, and then clarifies the research scope and historical background of the article. The available historical data show that China established a relatively perfect auditing system in the Zhou Dynasty. In the feudal historical process of more than 2000 years since then, the name, nature, status and duty of the audit organ have been reformed all the time, but some universal and regular factors are relatively stable. This is the nature of audit belongs to the national economic supervision system, its particularity lies in the supervision object is the official, the supervision content is the financial income and expenditure behavior, the supervision standard is the authenticity, the legitimacy, the benefit, the supervision consequence is the reward and punishment. The first chapter, "the concept, content and significance of the independence of state audit", firstly clarifies the meaning of "independence" relative to "state audit", that is, independence is the soul of state audit and the essential conceptual element of state audit. There are different views on the concept of the independence of national audit. The author thinks that, no matter how it is defined, the key is to grasp the concept of independence, ability and system, and to correct independence and rule of law, professionalism, etc. The relationship between audit attributes such as initiative. In terms of the attributes of state audit, independence is the core, professionalism and rule of law are the basis, confidentiality is the guarantee, and initiative is the result. Chapter two, "the Model of legal guarantee of National Audit Independence", classifies the practice of countries in the world from the perspective of comparative law. Mainly divided into legislative, judicial, administrative and independent four models. Through the comparative analysis of these four models, the author draws the following conclusion: the guarantee system of the independence of national audit is not "good" or "bad" in itself, because the national audit system itself is rooted in the specific national conditions. The social environment formed by economy, culture and consciousness also plays an important role in the formation and development of the audit independence guarantee system. Therefore, the perfection of the national audit independence guarantee system should be an interactive social factor. A systematic, long-term process. The third chapter, "the legal guarantee of the independence of national audit", puts forward some concrete measures and some principles to perfect the legal guarantee of the independence of national audit in view of the problems that appear in the practice of the reform of the auditing system in our country. That is, we should adhere to the basic principles of administration by law, fair procedures, transparency and comprehensive coordination. The conclusion points out that the reform of the national audit independence guarantee system and the rule of law of the state audit are closely related. From the legal point of view, the reform process of the state audit system will eventually lead to the adjustment of the position of the state audit supervision power in the overall framework of the constitutional system, and the amendment of the Constitution is the inevitable result.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.27

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