地方政府领导干部离任审计完善研究

发布时间：2018-06-19 12:51

本文选题：地方政府 + 领导干部　；参考：《湘潭大学》2017年硕士论文

【摘要】：党的十八大报告明确提出“建设廉洁政治”目标,干部清正是廉洁政治的基础,也是构建廉洁政府的重要内容。离任审计在我国的腐败治理实践中扮演着愈来愈重要的角色,因而领导干部离任审计的理论研究也应该加入廉政责任。从廉洁政治视角来探讨地方政府领导干部离任审计是一个具有理论意义和实践意义的重大课题。领导干部离任审计的理论依据有受托责任理论和国家治理理论。受托责任理论阐明了权力代理行使与受托责任担当的相互依存关系,为政府领导干部离任审计的实践提供了直接的理论支撑;国家治理理论是关于实现国家良好治理的理论阐述,政府审计因国家治理的需要而产生和发展,为政府领导干部离任审计提供了更为宽广的视野和平台。虽然我国的领导干部离任审计经历了产生与初创和探索与深化的发展阶段,但在地方政府实践中,仍然存在离任领导干部“甩手走人”与新任领导干部“不理旧账”的审计客体冷漠回避难题;审计主体单一、问责力量薄弱以致难聚监督合力问题;离任审计过程长、难度大的过程冗长艰辛困境;审计结果难以全面落实与审计公告制度不完善的问题;以及法律法规层级偏低、配套措施滞后的审计依据支撑不足等困境。究其原因,主要有审计观念偏差、重视程度不足,审计模式束缚、缺乏整合机制,任中审计懈怠、审计手段落后,信息公开乏力、公众参与度低,以及缺乏统一立法、职能衔接不畅等等。尽管美国没有政府领导干部离任审计,但其政府绩效审计方面采取的立法型审计模式、健全的法律法规体系、优化审计人员的队伍以及透明的审计公告制度的成功经验,仍然给我国的政府领导干部离任审计带来了审计体制需要改革、法律体系需要完善、人才培养需要重视、公民意识需要加强等方面的启示。当前,我国的地方政府领导干部离任审计,可以通过认清领导干部离任审计的重要性、做好领导干部离任审计宣传工作方面深化认识,加大离任审计宣传力度;建立联动机构、召开联席会议,建立反馈制度、统筹信息资源方面整合力量,形成离任审计协同机制;加大任中审计的频度力度、积极探索离任审计新方法方面提高效率,提升离任审计工作质量;推进公众参评、引入外部评价机制方面促进审计结果公开,加强审计结果运用程度;制定较高层次行政法规、完善法律法规配套措施方面加快立法,构建离任审计法律体系等途径进行完善。
[Abstract]:The report of the 18th National Congress of the Communist Party of China clearly put forward the goal of "building clean politics", which is not only the foundation of clean politics, but also the important content of building clean government. Outgoing audit plays a more and more important role in the practice of corruption management in our country. Therefore, the theoretical study of leading cadres' outgoing audit should also include the responsibility of clean government. It is an important subject with theoretical and practical significance to discuss the auditing of leading cadres leaving local government from the perspective of clean politics. The theoretical basis of leading cadres' outgoing audit includes the theory of fiduciary responsibility and the theory of state governance. The theory of fiduciary responsibility clarifies the interdependence between the exercise of power agency and the assumption of fiduciary responsibility, and provides a direct theoretical support for the practice of auditing the departure of government leading cadres. The theory of national governance is a theoretical elaboration on the realization of good governance of the country. The government audit comes into being and develops because of the need of national governance, which provides a broader vision and platform for the audit of the departure of government leading cadres. Although our country's leading cadres' outgoing audit has gone through the development stage of emergence and establishment and exploration and deepening, but in the practice of local government, There are still the problems of "leaving hands free" and new leading cadres "ignoring the old accounts"; the audit subject is single, the accountability is weak, and it is difficult to gather the supervision force; the process of outgoing audit is long, the audit process is long, the audit body is single and the accountability is weak. The difficult process is long and difficult; the audit results are difficult to be fully implemented and the audit announcement system is not perfect; and the level of laws and regulations is low, the supporting measures lag behind, and so on. The main reasons are the deviation of audit concept, the lack of attention, the restraint of audit mode, the lack of integration mechanism, the slack auditing, the backward auditing means, the lack of information disclosure, the low participation of the public, and the lack of uniform legislation. Poor functional cohesion and so on. Although the United States has no government leading cadres to leave the audit, but its government performance audit adopted the legislative audit model, a sound system of laws and regulations, optimize the ranks of auditors and the successful experience of transparent audit announcement system. Still, the auditing of leading cadres in our country needs to be reformed, the legal system needs to be perfected, the cultivation of talents needs to be paid attention to, and the awareness of citizens should be strengthened. At present, the auditing of leading cadres of local governments in our country can deepen the understanding and strengthen the propaganda of the outgoing auditing of leading cadres by recognizing the importance of the auditing of the departure of leading cadres, and establish a linkage organization. Holding a joint meeting, establishing a feedback system, integrating information resources, forming a coordinated auditing mechanism, increasing the frequency of auditing, and actively exploring new methods to improve efficiency. Improve the quality of outgoing audit; promote public evaluation, introduce external evaluation mechanism to promote the public audit results, strengthen the degree of application of audit results; formulate higher levels of administrative laws and regulations, improve the supporting measures of laws and regulations to speed up legislation, Construction of outgoing audit legal system and other ways to improve.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D262.6

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