本文選題：財(cái)產(chǎn)申報(bào)審計(jì)制度 + 中國(guó)特色��； 參考：《寧波大學(xué)》2017年碩士論文

【摘要】：1766年,瑞典開(kāi)始探索財(cái)產(chǎn)申報(bào)制度。世界各國(guó)也紛紛建立起具有本國(guó)特色的財(cái)產(chǎn)申報(bào)制度,多個(gè)國(guó)家都對(duì)財(cái)產(chǎn)申報(bào)制度進(jìn)行了立法。美國(guó)、新加坡、韓國(guó)等發(fā)達(dá)國(guó)家的實(shí)踐也表明了財(cái)產(chǎn)申報(bào)具有預(yù)防腐敗的作用。立足于我國(guó)的政治生態(tài)環(huán)境,我國(guó)也展開(kāi)了財(cái)產(chǎn)申報(bào)試點(diǎn)建設(shè)探索。在試點(diǎn)建設(shè)的熱情過(guò)后,試點(diǎn)地區(qū)建設(shè)陷入了停滯。多數(shù)試點(diǎn)財(cái)產(chǎn)申報(bào)制度并沒(méi)有發(fā)揮治理腐敗的應(yīng)有效力。究其原因,我國(guó)的官員財(cái)產(chǎn)申報(bào)在制度體系設(shè)計(jì)方面仍存在一定的缺陷。目前,我國(guó)雖然自2013年開(kāi)始對(duì)財(cái)產(chǎn)申報(bào)內(nèi)容進(jìn)行抽查與核實(shí),但仍沒(méi)有建立起系統(tǒng)完善的財(cái)產(chǎn)申報(bào)審計(jì)責(zé)任追究制度。在缺少審計(jì)核實(shí)環(huán)節(jié)、缺少法律約束的情況下,財(cái)產(chǎn)申報(bào)難免會(huì)“流于形式”。如何建設(shè)更加完善的財(cái)產(chǎn)申報(bào)制度是一項(xiàng)重要的反腐敗建設(shè)工作。在文獻(xiàn)研究基礎(chǔ)與試點(diǎn)地區(qū)調(diào)研后,解析出中國(guó)特色財(cái)產(chǎn)申報(bào)審計(jì)制度影響因素,利用問(wèn)卷星平臺(tái)發(fā)放問(wèn)卷獲取初始數(shù)據(jù)。采用SPSS 20.0對(duì)因素進(jìn)行了因子分析與對(duì)應(yīng)分析后,在17項(xiàng)因素基礎(chǔ)上,從制度環(huán)境與制度安排兩個(gè)方面進(jìn)行分析。解析出政府推動(dòng)因子,制度擔(dān)憂因子,制度設(shè)計(jì)與立法因子、財(cái)產(chǎn)申報(bào)廣度因子、現(xiàn)階段規(guī)章制度推動(dòng)因子,共計(jì)5個(gè)因子,為財(cái)產(chǎn)申報(bào)審計(jì)制度建立提供依據(jù)。同時(shí),本研究還從公職人員職位級(jí)別與特色因素建設(shè)對(duì)應(yīng)分析入手,探討了被調(diào)查者職位高低與其對(duì)中國(guó)特色財(cái)產(chǎn)申報(bào)審計(jì)制度影響因素的滿意程度,為財(cái)產(chǎn)申報(bào)審計(jì)制度立法路徑與推行策略提供支撐�；谝蜃臃治雠c對(duì)應(yīng)分析結(jié)果,筆者認(rèn)為我國(guó)需要進(jìn)一步擴(kuò)大申報(bào)主體范圍、細(xì)化申報(bào)內(nèi)容、健全申報(bào)受理機(jī)構(gòu)等。監(jiān)督環(huán)節(jié)中,需要增設(shè)更加完善全面的財(cái)產(chǎn)申報(bào)審計(jì)制度,落實(shí)監(jiān)督,并增強(qiáng)懲處力度,加大財(cái)產(chǎn)申報(bào)審計(jì)制度約束力。以上述研究為基礎(chǔ),擬定《中華人民共和國(guó)財(cái)產(chǎn)申報(bào)審計(jì)制度條例(草案)》。同時(shí),筆者認(rèn)為財(cái)產(chǎn)申報(bào)審計(jì)制度的推進(jìn)可以實(shí)行存量消化減少阻力的漸進(jìn)式改革策略,減少推行阻力。
[Abstract]:In 1766, Sweden began to explore the property declaration system. Countries all over the world have established the property declaration system with their own characteristics, and many countries have legislated on the property declaration system. Practices in developed countries such as the United States, Singapore and South Korea have also shown that property declarations can prevent corruption. Based on our country's political ecological environment, our country also launched the property declaration pilot construction exploration. After the enthusiasm of the pilot construction, the pilot area construction has stalled. Most of the pilot property declaration system did not give play to the effectiveness of corruption. The reason is that there are still some defects in the system design of official property declaration in our country. At present, although China began to check and verify the contents of property declaration in 2013, it has not established a systematic and perfect system to investigate the audit responsibility of property declaration. In the absence of audit and verification, and lack of legal constraints, property declaration will inevitably become a mere formality. How to build a more perfect property declaration system is an important anti-corruption construction work. On the basis of literature research and research in pilot areas, this paper analyzes the influencing factors of property declaration audit system with Chinese characteristics, and uses the questionnaire star platform to issue questionnaires to obtain the initial data. After the factor analysis and correspondence analysis are carried out by SPSS 20.0, on the basis of 17 factors, this paper analyzes the institutional environment and the institutional arrangement from two aspects: the institutional environment and the institutional arrangement. This paper analyzes the factors of government promotion, system worry, system design and legislation, property declaration breadth, rules and regulations at present, which provide the basis for the establishment of property declaration audit system. At the same time, this study also starts with the corresponding analysis of the level of public officials' position and the construction of characteristic factors, and probes into the degree of satisfaction of the positions of the respondents and the factors affecting the auditing system of property declaration with Chinese characteristics. To provide support for the legislative path and implementation strategy of property declaration audit system. Based on the results of factor analysis and correspondence analysis, the author thinks that our country should further expand the scope of declaration subject, refine the declaration content, perfect the application acceptance organization and so on. In the process of supervision, it is necessary to set up a more perfect and comprehensive property declaration audit system, implement supervision, strengthen punishment and increase the binding force of property declaration audit system. Based on the above research, the regulations of the people's Republic of China on the Audit system of property Declaration (draft) are drawn up. At the same time, the author thinks that the advance of property declaration audit system can implement the gradual reform strategy of stock digestion and reduce resistance, and reduce the implementation resistance.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.27

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