本文選題：治理視野　切入點(diǎn)：國(guó)家審計(jì)制度　出處：《云南大學(xué)》2011年碩士論文

【摘要】：在政府治理過程中,國(guó)家審計(jì)制度是作為國(guó)家經(jīng)濟(jì)運(yùn)行的“免疫系統(tǒng)”而存在著,這一政府治理的工具能夠代表國(guó)家來(lái)行使審計(jì)監(jiān)督職能,其在促進(jìn)政府改進(jìn)管理和決策、加強(qiáng)監(jiān)督和增強(qiáng)責(zé)任心等方面發(fā)揮著無(wú)可替代的作用。當(dāng)前,面對(duì)全球性的政府治理課題,席卷而來(lái)的新公共管理運(yùn)動(dòng)開始深入地影響著我國(guó)的政府體制改革。由于深化國(guó)家審計(jì)職能的關(guān)鍵是實(shí)現(xiàn)治理目標(biāo),本文也就是瞄準(zhǔn)這樣的主題,以對(duì)我國(guó)國(guó)家審計(jì)現(xiàn)狀的分析為基礎(chǔ),把主線定在我國(guó)的治理目標(biāo)上,通過對(duì)國(guó)外主流的國(guó)家審計(jì)的理論成果和實(shí)踐經(jīng)驗(yàn)進(jìn)行廣泛借鑒,并與我國(guó)具體國(guó)情的相結(jié)合,在治理的框架中來(lái)研究國(guó)家審計(jì)。本文有機(jī)結(jié)合了實(shí)現(xiàn)治理的目標(biāo)與國(guó)家審計(jì)職能的深化,在治理的視野里對(duì)國(guó)家審計(jì)職能定位、經(jīng)濟(jì)責(zé)任審計(jì)、政府效益審計(jì)、審計(jì)結(jié)果公告制度等方面進(jìn)行深入地研究,這對(duì)于治理目標(biāo)的最終實(shí)現(xiàn)將產(chǎn)生重要影響。本文立足于行政管理學(xué)的視角,從政府、市場(chǎng)組織、公眾參與三個(gè)角度,分別從四個(gè)方面,對(duì)治理視野下的國(guó)家審計(jì)制度進(jìn)行比較研究。 第一章：導(dǎo)論及文獻(xiàn)綜述,對(duì)文章的研究目的、意義及國(guó)內(nèi)外相關(guān)研究成果做出梳理。第二章：治理視野下國(guó)家審計(jì)制度的基本理論。主要對(duì)治理視野國(guó)家審計(jì)制度及相關(guān)概念作一番梳理界定,闡明治理視野下國(guó)家審計(jì)制度的發(fā)展歷史,論述治理視野下國(guó)家審計(jì)制度產(chǎn)生的理論基礎(chǔ),并提出本文的分析框架。第三章：國(guó)別國(guó)家審計(jì)制度及其治理意義。主要針對(duì)國(guó)別國(guó)家審計(jì)制度分類進(jìn)行介紹以及國(guó)別國(guó)家審計(jì)制度的治理意義評(píng)析。第四章：中國(guó)與上述國(guó)家審計(jì)制度的治理意義比較分析。主要介紹中國(guó)的國(guó)家審計(jì)制度及其治理特點(diǎn)以及與上述國(guó)家審計(jì)制度的治理意義的比較分析,從政府、市場(chǎng)組織和公眾參與三個(gè)方面,分析了中國(guó)與上述國(guó)家審計(jì)制度的治理意義的共同點(diǎn)、差異性及原因。第五章：治理視野下我國(guó)國(guó)家審計(jì)制度改革的路徑選擇。主要從國(guó)家審計(jì)導(dǎo)入治理理念；做好治理視野下國(guó)家審計(jì)制度的職能定位；做好治理視野下經(jīng)濟(jì)責(zé)任審計(jì)；做好治理視野下的政府效益審計(jì)和完善治理導(dǎo)向下的審計(jì)結(jié)果公告制度等五個(gè)方面,提出了改革的措施。 通過本篇論文的寫作,一方面系統(tǒng)的從治理的視野對(duì)國(guó)家審計(jì)制度進(jìn)行了比較研究,使得治理與審計(jì)制度更加緊密的相結(jié)合；另一方面,又在治理的視野中,對(duì)我國(guó)國(guó)家審計(jì)制度改革的路徑做出了選擇,針對(duì)目前政府審計(jì)必須解決好的治理問題,應(yīng)把治理理念融合于其中,從而促進(jìn)公共審計(jì)服務(wù)的有效供給。
[Abstract]:In the process of government governance, the state audit system exists as the immune system of the national economy. This tool of government governance can perform the audit supervision function on behalf of the country, and it promotes the government to improve its management and decision-making.Strengthening supervision and enhancing responsibility are playing an irreplaceable role.At present, in the face of the global government governance, the new public management movement begins to deeply influence the reform of our government system.Since the key to deepening the function of state audit is to achieve the governance goal, this paper aims at such a theme, based on the analysis of the current situation of national audit in China, and puts the main line on the governance goal of our country.This paper studies the national audit in the framework of governance by referring to the theoretical achievements and practical experience of the mainstream national audit abroad and combining it with the specific conditions of our country.This article organically combines the realization of the goal of governance and the deepening of the national audit function. In the field of governance, the paper makes a deep study on the orientation of the national audit function, the economic responsibility audit, the government benefit audit, the audit result announcement system, and so on.This will have an important impact on the ultimate achievement of governance goals.This paper is based on the perspective of administrative management, from the government, market organization, public participation in three angles, respectively, from four aspects of governance under the vision of the national audit system comparative study.Chapter one: introduction and literature review.Chapter two: the basic theory of the state audit system in the field of governance.This paper mainly defines the state audit system and its related concepts, clarifies the development history of the state audit system under the governance vision, discusses the theoretical basis of the state audit system under the governance vision, and puts forward the analytical framework of this paper.Chapter three: country country audit system and its governance significance.This paper mainly introduces the classification of the country audit system and the governance significance of the country country audit system.Chapter four: comparative analysis of governance significance between China and the above-mentioned countries.This paper mainly introduces China's national audit system and its governance characteristics, as well as the comparative analysis of governance significance with the above-mentioned national audit system, from three aspects: government, market organization and public participation.This paper analyzes the common points, differences and reasons of governance significance of audit system between China and the above countries.Chapter five: the path choice of our country's national audit system reform under the vision of governance.It mainly introduces the concept of governance from the national audit, makes the functional orientation of the national audit system under the vision of governance, and does the economic responsibility audit under the vision of governance.This paper puts forward the reform measures from five aspects: the government benefit audit under the governance vision and the audit result announcement system under the guidance of governance.Through the writing of this thesis, on the one hand, it systematically studies the national audit system from the perspective of governance, which makes governance and audit system more closely combined; on the other hand, in the field of governance,This paper makes a choice on the path of the reform of the national audit system in our country. In view of the governance problems which must be solved well by the government audit at present, the concept of governance should be integrated into it so as to promote the effective supply of public audit services.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.221

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