本文選題：審計(jì) + 程序　； 參考：《蘭州大學(xué)》2014年碩士論文

【摘要】：審計(jì)是國(guó)家治理的工具。忠實(shí)履行審計(jì)監(jiān)督職能,充分發(fā)揮好中國(guó)審計(jì)作為國(guó)家利益捍衛(wèi)者、經(jīng)濟(jì)發(fā)展“安全員”、公共資金守護(hù)者、權(quán)力運(yùn)行“緊箍咒”、反腐敗“利劍”和深化改革“催化劑”的作用,推動(dòng)完善國(guó)家治理和實(shí)現(xiàn)可持續(xù)發(fā)展。在當(dāng)前形勢(shì)下,腐敗現(xiàn)象易發(fā)、高發(fā),行為越來(lái)越隱蔽,要求審計(jì)機(jī)構(gòu)提高審計(jì)工作效率和審計(jì)工作質(zhì)量,用最有效的審計(jì)工作程序,及時(shí)發(fā)現(xiàn)問(wèn)題。對(duì)苗頭性、傾向性問(wèn)題,早發(fā)現(xiàn)、早處理,從體制機(jī)制層面,提出解決辦法,從而實(shí)現(xiàn)審計(jì)作為國(guó)家免疫系統(tǒng)的功能。對(duì)于存在的違法違紀(jì)行為,采取有力措施,給予及時(shí)糾正,維護(hù)社會(huì)公平正義。 本文從問(wèn)題著手,分析原因,尋找對(duì)策。希望從審計(jì)思想、法律思想、法律制度、審計(jì)程序等方面,找到解決問(wèn)題的辦法。全文將中國(guó)國(guó)家審計(jì)程序融入到國(guó)家法律系統(tǒng)中,結(jié)合法理學(xué)、行政程序法學(xué)的知識(shí)進(jìn)行思考,希望通過(guò)完善中國(guó)國(guó)家審計(jì)程序制度,解決審計(jì)的覆蓋率低下、審計(jì)執(zhí)法不及時(shí)、審計(jì)程序效率低、審計(jì)打擊精度不夠、審計(jì)報(bào)告質(zhì)量不高、審計(jì)調(diào)查審批程序繁瑣,時(shí)間漫長(zhǎng)、審計(jì)法律文書和部分審計(jì)調(diào)查的證據(jù)在刑事案件中難以作為證據(jù)使用等問(wèn)題。 本文主張通過(guò)建立簡(jiǎn)易審計(jì)程序、簡(jiǎn)化審計(jì)立項(xiàng)程序、優(yōu)化審計(jì)通知和審前調(diào)查程序、簡(jiǎn)化審計(jì)查詢銀行存款的審批程序、開(kāi)展多部門信息聯(lián)網(wǎng)審計(jì)、完善審計(jì)公開(kāi)制度和報(bào)告審理制度、完善審計(jì)證據(jù)同司法證據(jù)的無(wú)縫對(duì)接、利用現(xiàn)代科學(xué)技術(shù),開(kāi)展計(jì)算機(jī)審計(jì)和聯(lián)網(wǎng)審計(jì)等措施,提高審計(jì)監(jiān)督的水平和審計(jì)監(jiān)督的有效性,降低行政成本。通過(guò)采取上述措施,必將極大地發(fā)揮審計(jì)在國(guó)家治理中的價(jià)值。
[Abstract]:Audit is the tool of national governance. To faithfully perform the audit and supervision functions, to give full play to China's audit as a national interest defender, a "security officer" for economic development, a guardian of public funds, and a "magic spell" for the operation of power. The role of anti-corruption "sword" and deepening reform "catalyst" promotes the improvement of national governance and the realization of sustainable development. Under the current situation, corruption is easy to occur, and the behavior is becoming more and more covert. Audit institutions are required to improve the efficiency and quality of audit work, use the most effective audit procedures to find problems in time. In order to realize the function of auditing as the national immune system, we should find out and deal with the problem of seedling and tendency early, and put forward the solution from the level of system and mechanism in order to realize the function of auditing as the national immune system. For the existence of violations of law and discipline, we should take effective measures to correct them in time and maintain social fairness and justice. This article starts from the question, analyzes the reason, seeks the countermeasure. Hope from audit thought, law thought, legal system, audit procedure and so on, find the solution to the problem. The full text integrates the Chinese state audit procedure into the national legal system, combines the knowledge of jurisprudence and administrative procedure law, and hopes to solve the low audit coverage rate by perfecting the Chinese state audit procedure system. The audit law enforcement is not timely, the audit procedure is inefficient, the audit crackdown precision is not enough, the audit report quality is not high, the audit investigation examination and approval procedure is cumbersome, the time is long, Audit legal documents and part of audit investigation evidence are difficult to be used as evidence in criminal cases. This paper proposes to establish simple audit procedures, simplify audit procedures, optimize audit notification and pretrial investigation procedures, simplify examination and approval procedures for auditing and querying bank deposits, and carry out multi-sector information networking audits. We should perfect the system of auditing publicity and trial of reports, perfect the seamless connection between audit evidence and judicial evidence, utilize modern science and technology, carry out computer auditing and network auditing, and improve the level of audit supervision and the effectiveness of audit supervision. Reduce administrative costs. Through the adoption of the above measures, will play a great role in the value of auditing in national governance.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉家義;;論國(guó)家治理與國(guó)家審計(jì)[J];中國(guó)社會(huì)科學(xué);2012年06期

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本文編號(hào)：1816950