本文選題：監(jiān)察 + 審計(jì)　； 參考：《中國政法大學(xué)》2010年碩士論文

【摘要】：本文通過對韓國監(jiān)察院的監(jiān)察審計(jì)合一制度和中國的監(jiān)察審計(jì)分立制度進(jìn)行比較,闡釋韓國監(jiān)察審計(jì)合一制度和中國監(jiān)察審計(jì)分立制度相互的優(yōu)勢和存在的不足.借鑒世界其他國家和地區(qū)采取的監(jiān)察審計(jì)合一體制,從解決審計(jì)監(jiān)督乏力、預(yù)防和打擊腐敗、提高政府績效管理、提升國有企業(yè)效益、提高政府公共管理水平和加強(qiáng)對領(lǐng)導(dǎo)干部監(jiān)督等方面考慮,筆者認(rèn)為在現(xiàn)階段中國借鑒韓國監(jiān)察審計(jì)合一體制總體上利大于弊。筆者提出我國應(yīng)從實(shí)際國情出發(fā),堅(jiān)持因地制宜的原則,在中央和地方以及國有企事業(yè)單位中大力推行監(jiān)察審計(jì)合一體制,在國家層面建立權(quán)威性高、獨(dú)立性強(qiáng)、監(jiān)督力度大、內(nèi)控機(jī)制嚴(yán)的國家監(jiān)察委員會,統(tǒng)一行使監(jiān)察權(quán)和審計(jì)權(quán),直接對最高權(quán)力機(jī)關(guān)負(fù)責(zé);同時(shí)適時(shí)推進(jìn)黨的紀(jì)律檢查機(jī)關(guān)與監(jiān)察機(jī)關(guān)的分立,實(shí)現(xiàn)黨政分開,以更好的適應(yīng)民主政治發(fā)展需要和更好的履行紀(jì)律檢查及行政監(jiān)察職責(zé);積極鼓勵各地方政府以及國有企事業(yè)單位結(jié)合自身實(shí)際在監(jiān)察審計(jì)合一體制的具體形式上進(jìn)行有益探索,真正將監(jiān)察和審計(jì)監(jiān)督力延伸到公共權(quán)力行使的各個(gè)方面,以保障權(quán)力的依法、及時(shí)、合理使用。
[Abstract]:In this paper, the author compares the unified system of supervision and audit in Korea with the system of separation of supervision and audit in China, and explains the advantages and disadvantages of the system of supervision and audit in Korea and the system of separation of supervision and audit in China.Drawing lessons from the system of supervision and audit adopted by other countries and regions in the world, we should deal with the weakness of audit supervision, prevent and crack down on corruption, improve government performance management, and enhance the efficiency of state-owned enterprises.In order to improve the level of government public management and strengthen the supervision of leading cadres, the author thinks that at the present stage, the advantages and disadvantages of Korea's unified supervision and audit system are greater than the disadvantages.The author puts forward that our country should proceed from the actual national conditions, adhere to the principle of adapting measures to local conditions, vigorously implement the unified system of supervision and audit in the central, local and state-owned enterprises and institutions, and establish a highly authoritative, independent and strong supervision system at the national level.The State supervisory committee, which has a strict internal control mechanism, uniformly exercises its supervisory and auditing powers, and is directly responsible to the highest organs of power; at the same time, it should at the same time promote the separation of the party's disciplinary inspection organs from the supervisory organs, and realize the separation of the party and the government.In order to better meet the needs of democratic political development and better perform the duties of disciplinary inspection and administrative supervision;Actively encouraging all local governments and state-owned enterprises and institutions to make beneficial explorations on the specific forms of the unified system of supervision and auditing in the light of their own reality, so as to truly extend the power of supervision and audit supervision to all aspects of the exercise of public power.In order to ensure the power of the law, timely, reasonable use.
【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D921;D931.26

【參考文獻(xiàn)】

相關(guān)期刊論文 前3條

1 于興治;黨延忠;;監(jiān)察與審計(jì)合一體制的國際比較[J];中國勞動關(guān)系學(xué)院學(xué)報(bào);2009年02期

2 范廣垠;;大部制的理論基礎(chǔ)與實(shí)踐風(fēng)險(xiǎn)[J];同濟(jì)大學(xué)學(xué)報(bào)(社會科學(xué)版);2009年01期

3 劉坤;;大部制的組織理論基礎(chǔ)論析[J];學(xué)術(shù)論壇;2008年08期

，

本文編號：1735602