地方政府经济责任审计运行效果研究

发布时间：2019-01-18 12:31

【摘要】：随着我国经济体制和政治体制改革的不断深入和发展,经济责任审计作为一项具有中国特色的审计模式也随之应运而生,其在加强权力制约、落实深化改革、促使领导干部依法行政、稳步推进党风廉政建设等方面发挥了重要作用。本文从经济责任审计理论基础入手分析经济责任审计基本内涵;通过统计地方政府经济责任审计实施现状得知党政领导干部经济责任审计对象正逐渐扩大、审计对象层级逐渐提高,经济责任审计移送处理和落实处理人数逐年增加,初步说明经济责任审计已取得一定成效,但党政领导干部中存在相当规模的渎职行为。自阶级和政府产生以来,各级政府的行政裁量权均存在着不同程度的扩张,腐败根植于政府权力,审计是确保经济权力得到正常行使和受托经济责任有效履行的经济控制途径之一,经济责任审计的实施可以对腐败滋生产生抑制作用。经济安全是推进国家治理体系和治理能力现代化的重要目标和必要前提,以债务率和风险控制为代表的我国地方政府债务问题一直是国家审计重点。伴随着地方政府债务规模扩张和债务风险加剧,经济责任审计功能在债务风险控制上的作用日益突出。国家审计监督全覆盖逐渐成为常态,地方政府债务风险控制与经济责任审计监督也将成为维护国家经济安全的重要举措。有鉴于此,以我国31个省、自治区和直辖市2008-2014年地方政府数据作为研究样本,从权力监控和经济监督两方面实证检验地方政府经济责任审计运行效果,得出以下研究结论:(1)权力监控与经济监督导向的经济责任审计具备理论和实践支撑。反腐败政策强调对领导干部经济责任履行实行审计全覆盖,经济责任审计反腐作用与防范债务风险作用得到显著强化。(2)经济责任审计在政党主导共治型治理结构中促成问责合力。(3)经济责任审计实现权力监控和经济监督需有效的实现路径,旨在契合权力监控和经济监督目标、行为与效果,经济责任审计问责范围趋向经济监督与政治监督整合。旨在进一步推进反腐工作、提升政府廉洁性,强化地方政府债务监管,提出如下建议:(1)推动经济责任审计权力监控与经济监督有机结合,形成有效的内部监督与制约,确保充分利用经济责任审计结果,提升政府治理效率。(2)从政党主导共治型治理结构出发,增强经济责任审计反腐败的协同治理功能,建立以权治腐、以效治腐、以众治腐的经济责任审计治理机制。(3)完善以控制地方政府债务规模、防范地方政府债务风险的经济责任审计治理机制,促使地方政府官员适度融资,维护国家经济秩序稳定。
[Abstract]:With the deepening and development of China's economic and political system reform, economic responsibility audit, as an audit mode with Chinese characteristics, has emerged as the times require. To encourage leading cadres to administer according to law and steadily promote the construction of a clean party style and other aspects have played an important role. This paper starts with the theoretical basis of economic responsibility audit and analyzes the basic connotation of economic responsibility audit. Through statistics on the current situation of economic responsibility audit of local government, we know that the audit object of economic responsibility of leading cadres of the party and government is gradually expanding, the level of audit object is gradually increasing, the number of people transferred and handled by economic responsibility audit is increasing year by year. It is shown that the audit of economic responsibility has made some achievements, but there is considerable malfeasance among the leading cadres of the Party and government. Since the emergence of the class and the government, the administrative discretion of the governments at all levels has been expanding to varying degrees, and corruption is rooted in the power of the government. Audit is one of the economic control ways to ensure the normal exercise of economic power and the effective performance of entrusted economic responsibility. The implementation of economic responsibility audit can inhibit the breeding of corruption. Economic security is an important goal and prerequisite to promote the modernization of national governance system and governance ability. The debt problem of local government represented by debt rate and risk control has always been the focus of national audit. With the expansion of local government debt scale and the aggravation of debt risk, the function of economic responsibility audit plays an increasingly prominent role in debt risk control. The whole coverage of national audit supervision has gradually become the norm, and local government debt risk control and economic responsibility audit supervision will also become an important measure to maintain national economic security. In view of this, taking the local government data of 31 provinces, autonomous regions and municipalities directly under the Central Government from 2008 to 2014 as the research sample, this paper empirically tests the effect of local government economic responsibility audit from two aspects of power monitoring and economic supervision. The conclusions are as follows: (1) the economic responsibility audit guided by power monitoring and economic supervision has theoretical and practical support. The anti-corruption policy emphasizes full audit coverage of the economic responsibility of leading cadres, The role of economic responsibility audit in anti-corruption and debt risk prevention has been significantly strengthened. (2) Economic responsibility audit promotes accountability in the party-led co-governance structure. (3) Economic responsibility audit realizes power monitoring. And economic supervision requires effective implementation paths, In order to meet the objectives of power monitoring and economic supervision, behavior and effect, the scope of accountability of economic responsibility audit tends to the integration of economic supervision and political supervision. In order to further promote anti-corruption work, enhance the integrity of government, strengthen the supervision of local government debt, put forward the following suggestions: (1) promote the economic responsibility audit power monitoring and economic supervision organic combination, form effective internal supervision and restriction, To ensure the full use of the results of economic responsibility audit, improve the efficiency of government governance. (2) starting from the party-led co-governance structure, strengthen the coordinated governance function of economic responsibility audit to combat corruption, establish the right to control corruption, with the effect of corruption, (3) improve the governance mechanism of economic responsibility audit to control the scale of local government debt and guard against the risk of local government debt, so as to encourage local government officials to raise funds appropriately. To maintain the stability of the country's economic order.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.47

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