本文關鍵詞： 反腐敗 審計 舞弊 監(jiān)督　出處：《南京財經(jīng)大學》2006年碩士論文　論文類型：學位論文

【摘要】： 腐敗是一個由來已久的話題,作為人類社會的痼疾之一,腐敗造成了各種嚴重的經(jīng)濟、社會和政治方面的后果,而反腐敗的歷史更是貫穿了整個人類的階級社會發(fā)展過程。我國正處于社會主義市場經(jīng)濟的發(fā)展時期,對權力的制約缺乏完備的制度,因此,反腐敗斗爭非常艱巨。從世界各國反腐敗成功經(jīng)驗和我國的實踐來看,審計作為權力的監(jiān)督機制的一種,在反腐斗爭中起到了重要的作用。審計因為受托經(jīng)濟責任的發(fā)生而發(fā)生,因受托經(jīng)濟責任的發(fā)展而發(fā)展,受托責任關系是審計存在的重要條件。腐敗可以說是責任人在行使公共權力和資源的過程中無視受托責任的一種表現(xiàn),因而審計對于查處腐敗有著義不容辭的責任,反腐敗需要審計的參與。同時審計在審計程序、審計技術、審計結果運用、人員素質(zhì)等方面擁有自己獨特的綜合優(yōu)勢,可以起到遏制腐敗的作用。中共中央頒布的《建立健全教育、制度、監(jiān)督并重的懲治和預防腐敗體系實施綱要》更是將審計監(jiān)督納入了反腐倡廉的監(jiān)督機制,并強調(diào)指出,要強化審計監(jiān)督,突出對重點領域、重點部門、重點資金和領導干部經(jīng)濟責任的審計。在我國進入市場經(jīng)濟高速發(fā)展的今天,進入新時期后,腐敗有了新的特點和形式,與之同時,反腐敗斗爭也隨之掀開了新的一頁。在審計署2006至2010年審計工作發(fā)展規(guī)劃中提出:要繼續(xù)堅持以真實性為基礎,嚴肅查處重大違法違規(guī)問題和經(jīng)濟犯罪,治理商業(yè)賄賂,懲治腐敗,促進廉政建設。因此研究審計如何更好地在反腐敗斗爭中發(fā)揮其積極作用,是有巨大的理論意義和實踐意義的。 本文圍繞審計參與反腐敗的問題,通過五個部分進行了論述:第一部分是研究背景與問題的提出,主要闡述了本文的研究意義及背景,以及文中重要概念的界定。第二部分主要分析了腐敗的表現(xiàn)及其成因、腐敗與舞弊的聯(lián)系,以及前兩者與審計之間的關系。第三部分主要論述了審計在反腐敗中的地位和作用。該部分首先分析了我國的審計監(jiān)督體系是如何發(fā)揮監(jiān)督作用的,其次分析了我國的審計監(jiān)督體系如何發(fā)揮反腐敗的作用,最后通過對不同類型審計監(jiān)督國家之間的比較,總結了我國可以借鑒的部分國家審計監(jiān)督的成功經(jīng)驗。第四部分針對新時期下腐敗的表現(xiàn)出來的特點提出幾種有針對性反腐敗審計的方法。文章的最后從客觀和主觀兩個方面總結了目前審計參與反腐敗工作中存在的問題,并提出相應的政策建議。
[Abstract]:Corruption is a long-standing topic, as one of the ills of human society, corruption caused by all kinds of serious economic, social and political consequences, and anti-corruption history is throughout the entire development process of human being. China is in the period of development of socialist market economy, the lack of complete system. To restrict the power of the anti-corruption struggle is very arduous. From the world's anti-corruption experience and China's practice, audit as a kind of power supervision mechanism, in the struggle against corruption has played an important role. But because of the economic responsibility audit has occurred, but due to the development of the economic development responsibility, accountability is an important condition for the existence of audit. Corruption can be said is a responsible person ignore the accountability in the exercise of public power and resources in, because of the audit To investigate corruption has an unshirkable responsibility, anti-corruption needs auditing. At the same time audit in the audit procedures, the audit technology, the use of audit results, have their own unique advantages of the comprehensive quality of personnel, can play the role of the fight against corruption. The CPC Central Committee promulgated the "perfect education, system, supervision and punishment corruption prevention system for the implementation of the outline > is included in the supervision of audit and supervision mechanism of anti-corruption, and stressed that, to strengthen the audit supervision, focus on key areas, key departments, key funding and leading cadres of economic responsibility audit. In our country entered the rapid development of market economy, after entering the new era, corruption a new characteristic and form, and at the same time, anti-corruption struggle has also opened a new page. In the proposed development planning audit audit work from 2006 to 2010: to continue to adhere to the truth Based on the reality, we must seriously investigate and deal with major violations of laws and regulations and economic crimes, control commercial bribery, punish corruption and promote the construction of clean government. Therefore, it is of great theoretical and practical significance to study how to play an active role in the fight against corruption.
This paper focuses on the audit in the anti-corruption issue through five parts: the first part is to put forward the research background and issues, mainly expounds the research significance and background of this paper, and define the key concepts in this paper. The second part mainly analyzes the manifestations and causes of corruption, corruption and fraud, as well as the relationship between between the former two and audit. The third part mainly discusses the position and function of auditing in anti-corruption. The first part analyzes China's audit supervision system is how to play a supervisory role, followed by the analysis of China's audit supervision system to play the role of anti-corruption, finally through the comparison between different types of audit supervision of the state, summarizes the successful experiences of national audit supervision in China can be used for reference. The fourth part puts forward several kinds of corruption in new period features In the end, the article summarizes the existing problems of audit participation in anti-corruption work from two aspects: objective and subjective, and puts forward corresponding policy recommendations.

【學位授予單位】：南京財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.2;D630.9

【引證文獻】

相關期刊論文 前2條

1 楊月潔;;關于科研事業(yè)單位內(nèi)部經(jīng)濟責任審計的思考[J];西安財經(jīng)學院學報;2012年02期

2 楊月潔;;初論實現(xiàn)科研事業(yè)單位內(nèi)部經(jīng)濟責任審計科學化的有效途徑[J];現(xiàn)代經(jīng)濟信息;2011年22期

相關碩士學位論文 前1條

1 寇璇;審計視角下的反洗錢對策研究[D];南京財經(jīng)大學;2008年

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本文編號：1518290