本文選題：審計(jì)　切入點(diǎn)：審計(jì)法律制度　出處：《山東大學(xué)》2012年碩士論文

【摘要】：2008年3月31日,在南京召開的中國審計(jì)學(xué)會(huì)五屆三次理事會(huì)議暨第二次理事論壇上,劉家義審計(jì)長提出了審計(jì)是國家經(jīng)濟(jì)社會(huì)健康運(yùn)行的“免疫系統(tǒng)”的重要理論觀點(diǎn)。這充分體現(xiàn)了審計(jì)在社會(huì)經(jīng)濟(jì)發(fā)展過程中的突出作用。同時(shí),推進(jìn)國家審計(jì)發(fā)展,發(fā)揮審計(jì)監(jiān)督的職能作用,必須建立和完善與之相適應(yīng)的審計(jì)法律制度,從而適應(yīng)社會(huì)主義市場經(jīng)濟(jì)發(fā)展和推進(jìn)民主法治的進(jìn)程。我國審計(jì)制度自1982年恢復(fù)以來,經(jīng)過二十多年的發(fā)展和完善,已經(jīng)初步建立起較為完整的體系,為我國審計(jì)職能的有效發(fā)揮和審計(jì)工作科學(xué)發(fā)展奠定了堅(jiān)實(shí)的基礎(chǔ)。但與世界先進(jìn)的審計(jì)法律制度相比較,我國審計(jì)法律制度仍存在一些問題,不能適應(yīng)我國審計(jì)事業(yè)自身發(fā)展的需要,有些規(guī)定甚至還會(huì)制約審計(jì)工作向現(xiàn)代審計(jì)方向的科學(xué)發(fā)展。那么,如何進(jìn)一步完善審計(jì)法律制度,為我國審計(jì)事業(yè)發(fā)展提供更有力的法律保障,就成為當(dāng)前審計(jì)理論界和實(shí)務(wù)界研究的一個(gè)重要課題。 本文將在研究中運(yùn)用辯證的、系統(tǒng)的、歷史的、比較分析等方法,主要以我國審計(jì)法律制度為研究對象,在分析審計(jì)法律制度相關(guān)基本理論的基礎(chǔ)上,借鑒國外不同審計(jì)法律制度,著力審計(jì)實(shí)踐的研究,力求理論與實(shí)踐相結(jié)合,探討我國審計(jì)法律制度的改革和完善,為國家審計(jì)工作進(jìn)一步發(fā)展提供更有力的法律保障。 正文由四部分組成： 第一部分：我國審計(jì)法律制度的形成和發(fā)展。這一部分主要研究審計(jì)的起源、定義和職能,并分四個(gè)時(shí)期論述了我國審計(jì)法律制度的形成過程。 第二部分：我國現(xiàn)行審計(jì)法律制度的主要內(nèi)容。本章主要論述了我國的審計(jì)管理體制和我國審計(jì)機(jī)關(guān)的審計(jì)職責(zé)與權(quán)限,以及我國審計(jì)相關(guān)的法律責(zé)任。 第三部分：我國現(xiàn)行審計(jì)法律制度存在的問題。通過全面的分析我國現(xiàn)行的審計(jì)法律制度的現(xiàn)狀,本文發(fā)現(xiàn)我國審計(jì)法律制度的缺陷包括以下幾個(gè)方面：審計(jì)獨(dú)立性和審計(jì)人員準(zhǔn)入規(guī)定的缺陷,審計(jì)公告法律法規(guī)不健全,審計(jì)決定執(zhí)行難,審計(jì)法律責(zé)任規(guī)定不夠具體以及績效審計(jì)尚存不足。 第四部分：完善我國審計(jì)法律制度的思考。本章提出完善我國審計(jì)法律制度的建議,包括集中改進(jìn)審計(jì)管理體制,完善審計(jì)人員準(zhǔn)入規(guī)定,強(qiáng)化審計(jì)結(jié)果公告制度,細(xì)化審計(jì)法律責(zé)任以及增加績效審計(jì)的法律規(guī)定。
[Abstract]:On March 31, 2008, at the third meeting of the Fifth Board of Directors and the second governing Forum of the Chinese Audit Society, held in Nanjing, Liu Jiayi put forward the important theoretical viewpoint that auditing is the "immune system" in the healthy operation of national economy and society.This fully reflects the outstanding role of audit in the process of social and economic development.At the same time, it is necessary to establish and perfect the audit legal system in order to adapt to the development of socialist market economy and to promote the process of democracy and rule by law in order to promote the development of state audit and the function of audit supervision.After more than 20 years' development and perfection, the audit system of our country has been established since 1982, which has laid a solid foundation for the effective exertion of audit function and the scientific development of audit work in our country.However, compared with the advanced auditing legal system in the world, there are still some problems in the audit legal system of our country, which can not meet the needs of the development of the auditing cause in our country.Some regulations even restrict the scientific development of audit work toward modern audit direction.Therefore, how to further improve the audit legal system and provide more effective legal protection for the development of audit in China has become an important topic in the current audit theory and practice circles.This paper will use dialectical, systematic, historical, comparative analysis and other methods in the research, mainly take the audit legal system of our country as the research object, on the basis of analyzing the basic theory of the audit legal system,Drawing lessons from different foreign audit legal systems and focusing on the research of audit practice, the author tries his best to combine theory with practice, and probes into the reform and perfection of audit legal system in our country, so as to provide more effective legal guarantee for the further development of national audit work.The text consists of four parts:The first part: the formation and development of our country's audit legal system.This part mainly studies the origin, definition and function of audit, and discusses the forming process of audit legal system in four periods.The second part: the main content of our country's current audit legal system.This chapter mainly discusses the audit management system of our country, the audit responsibility and authority of our country's audit institution, and the related legal responsibility of our country's audit.The third part: the problems existing in the current audit legal system of our country.Through a comprehensive analysis of the current situation of our country's current audit legal system, this paper finds that the defects of our country's audit legal system include the following aspects: the audit independence and the defects of the auditing personnel's admission regulations, the audit proclamation laws and regulations are not perfect,The audit decision is difficult to implement, the audit legal liability regulation is not specific enough and the performance audit is still insufficient.The fourth part: perfect our country audit legal system thought.This chapter puts forward some suggestions to perfect the audit legal system of our country, including the centralized improvement of audit management system, the perfection of auditor's admission regulation, the strengthening of audit result announcement system, the refinement of audit legal responsibility and the increase of legal regulation of performance audit.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D922.27

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