本文選題：權(quán)力制約　切入點(diǎn)：政府審計(jì)　出處：《湖南大學(xué)》2006年碩士論文

【摘要】： 政府審計(jì)對(duì)政府權(quán)力的制約和監(jiān)督中發(fā)揮著重大的作用。政府審計(jì)作為一種公共權(quán)力也是需要制約的。本文思路如下:政府審計(jì)權(quán)力的設(shè)置(對(duì)政府的審計(jì)監(jiān)督),政府審計(jì)權(quán)力的制約(權(quán)力必須制約,否則權(quán)力會(huì)異化),制約的最有效方式為審計(jì)責(zé)任的確認(rèn)與履行(以法律責(zé)任為主道德責(zé)任為輔的責(zé)任體系),政府審計(jì)法律責(zé)任安排(政府審計(jì)主體雙層身份下責(zé)任的界定與承擔(dān)),改進(jìn)政府審計(jì)法律責(zé)任安排體系建議(觀念層面、法律層面和相關(guān)配套制度)。 本文先分析了政府審計(jì)權(quán)力設(shè)置的必然性、理論基礎(chǔ)(公共受托責(zé)任)以及法律依據(jù),有權(quán)力的設(shè)置必須要有權(quán)力的制約,因此本文接著分析了政府審計(jì)權(quán)力制約的必要性、理論基礎(chǔ)(公共選擇理論和侵權(quán)行為責(zé)任理論)以及權(quán)責(zé)對(duì)等關(guān)系。然后比較分析了權(quán)力制約的幾種方式,得出責(zé)任制約方式是最有效的制約方式。在此基礎(chǔ)上分析了政府審計(jì)責(zé)任結(jié)構(gòu)、審計(jì)責(zé)任的現(xiàn)狀以及法律責(zé)任的核心地位。接著探討了政府審計(jì)法律責(zé)任的安排。并針對(duì)政府審計(jì)主體的兩層身份(公務(wù)員和審計(jì)專(zhuān)業(yè)人員),分析了公務(wù)員身份的行為主體、法律責(zé)任構(gòu)成要件和承擔(dān)方式,并借鑒獨(dú)立審計(jì)責(zé)任分析了政府審計(jì)責(zé)任的行為主體、法律責(zé)任構(gòu)成要件及承擔(dān)方式。文章最后從觀念層面、法律層面和相關(guān)配套制度入手,探討完善我國(guó)政府審計(jì)法律責(zé)任追究機(jī)制的途徑和措施。
[Abstract]:Government audit plays an important role in the restriction and supervision of government power. As a kind of public power, government audit also needs to be restricted. The idea of this paper is as follows: the establishment of government audit power (audit supervision to government). The restriction of government audit power. Otherwise, power will be alienated, and the most effective way to restrict is the confirmation and performance of audit responsibility (the responsibility system supplemented by legal responsibility as the main moral responsibility, and the arrangement of legal responsibility of government audit (the double identity of government audit subject). The definition and commitment of Ren, improving the arrangement system of the legal responsibility of government audit (conceptual level, Legal level and related supporting system. This paper first analyzes the inevitability of the establishment of government audit power, the theoretical basis (public fiduciary responsibility) and the legal basis, the establishment of power must have power constraints, so this paper then analyzes the necessity of government audit power restriction. The theoretical basis (public choice theory and tort liability theory) and the relationship between power and responsibility. It is concluded that responsibility restriction is the most effective one. On this basis, the structure of government audit responsibility is analyzed. The present situation of audit responsibility and the core position of legal responsibility. Then it discusses the arrangement of the legal responsibility of government audit, and analyzes the behavior subject of civil servant identity in view of the two levels of identity of government audit subject (civil servant and audit professional). The constitution of legal liability and the way to assume it, and the analysis of the subject of government audit responsibility, the constitutive elements of legal responsibility and the way of undertaking by using the independent audit responsibility for reference. Finally, the article starts with the concept level, the legal level and the relevant supporting system. This paper probes into the ways and measures of perfecting the investigation mechanism of government audit legal responsibility.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 錢(qián)忠;國(guó)有企業(yè)審計(jì)法律責(zé)任研究[D];南昌大學(xué);2008年

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本文編號(hào)：1697048