發(fā)布時間：2018-04-03 21:50

  本文選題：國家審計　切入點：職能效用　出處：《湖南大學(xué)》2005年碩士論文

【摘要】：持續(xù)刮起的審計“風(fēng)暴”引發(fā)人們對審計的需求和職能效用的質(zhì)疑。可見,審計監(jiān)督在國家監(jiān)督體系的作用越來越大,也越來越多地受到社會公眾的關(guān)注。之所以如此,關(guān)鍵是審計職能的獨立性、權(quán)威性和公開性不斷增強。究其根源在于我國國家民主化進程的發(fā)展和依法治國力度的加強。但是,由于審計行為主體的權(quán)力有限,對審查出的問題執(zhí)法力度不夠,出現(xiàn)如“問題麻痹癥”、“屢審屢犯”的社會現(xiàn)象。因此,我們不得不去飲水思源——探究國家審計職能的載體—國家審計制度。 鑒于目前許多相關(guān)的論文從現(xiàn)狀的角度來剖析我國當(dāng)前的審計制度,本文立足于國家審計的需求,從歷史變遷的角度來分析國家審計的職能。國家審計的監(jiān)督職能是國家審計制度所固有的功能,國家審計制度是職能發(fā)揮的載體,其職能效用的發(fā)揮與國家審計制度息息相關(guān)。我們首先需要對不同歷史條件下的國家審計監(jiān)督制度有一個比較全面準確的認識,分析職能的效用,這樣才能勾畫出科學(xué)清晰的國家審計監(jiān)督路線圖來。 本文從目前理論界對審計和審計職能的闡釋,結(jié)合相關(guān)的理論如權(quán)力制約觀、審計關(guān)系理論、行為學(xué)理論、公共管理理論等來探討,認為國家審計形成于“國家分權(quán)”,國家審計職能的發(fā)揮是一種獨立經(jīng)濟監(jiān)督和對公共權(quán)力的制約。因此具有獨立性、權(quán)威性和公共性的特點。通過國家審計的變遷得出歷代國家審計的監(jiān)督只能滿足中央集權(quán)的專制統(tǒng)治的期望,審計主體的權(quán)力來自皇權(quán),因此審計職能只能流于形式。從現(xiàn)代審計職能變遷來分析,認為審計監(jiān)督是一種國家監(jiān)督、民主監(jiān)督,審計監(jiān)督內(nèi)容能夠有效地對公共權(quán)力進行約束,有一定的有效性。從而可以得出我國的國家審計制度還需要不斷完善,只有從實踐中才能摸索出一條符合我國國情的路徑。
[Abstract]:The continuous audit storm has raised questions about the demand and function of audit.Therefore, audit supervision plays a more and more important role in the national supervision system, and it is more and more concerned by the public.The key is the independence, authority and openness of the audit function.The root of it lies in the development of our country's democratization process and the strengthening of governing the country according to law.However, due to the limited power of the audit behavior subject, the law enforcement of the problems examined is not enough, such as "problem paralysis", "repeated trial and error" social phenomenon.Therefore, we have to go to the source of water-to explore the national audit function carrier-state audit system.In view of the fact that many related papers analyze the current auditing system of our country from the angle of current situation, this paper bases on the demand of national audit and analyzes the function of state audit from the angle of historical change.The supervision function of the state audit is the inherent function of the state audit system, and the state audit system is the carrier of the function, and the exertion of its function effectiveness is closely related to the state audit system.First of all, we need to have a more comprehensive and accurate understanding of the national audit supervision system under different historical conditions, and the utility of the analysis function, so that we can draw up a scientific and clear road map of national audit supervision.This paper discusses the theory of auditing and auditing function from the view of power restriction, auditing relation theory, behavior theory, public management theory and so on. The author thinks that the state audit is formed by "state decentralization".The function of state audit is a kind of independent economic supervision and restriction to public power.Therefore, it has the characteristics of independence, authority and publicity.Through the change of state audit, it is concluded that the supervision of state audit in past dynasties can only satisfy the expectation of centralized autocracy, and the power of audit subject comes from imperial power, so the audit function can only be a mere formality.Based on the analysis of the changes of modern audit functions, it is considered that audit supervision is a kind of state supervision, democratic supervision and audit supervision content which can effectively restrict public power and have certain effectiveness.Therefore, it can be concluded that our country's national audit system still needs to be perfected constantly, and only in practice can we find out a path that conforms to the national conditions of our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.44

【引證文獻】

相關(guān)期刊論文 前1條

1 寧佳玉;;審計屬性:經(jīng)濟基礎(chǔ)抑或上層建筑[J];中國內(nèi)部審計;2013年07期

相關(guān)博士學(xué)位論文 前2條

1 祝遵宏;國家審計職能新論[D];西南財經(jīng)大學(xué);2010年

2 孫婷;政府審計治理功能研究[D];西南財經(jīng)大學(xué);2012年

相關(guān)碩士學(xué)位論文 前2條

1 秦榮慶;我國國家審計定位與改革研究[D];北京交通大學(xué);2008年

2 雷珉;論國家審計獨立性的法律保障[D];中國政法大學(xué);2008年

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本文編號：1707047