本文選題：政府審計 + 職責定位�。� 參考：《江西財經(jīng)大學》2009年碩士論文

【摘要】： 政府審計職責是政府審計制度的核心問題之一,是政府法制建設的一個重點,是依法審計的重要保障,是充分發(fā)揮政府審計作用的重要前提。合理確定政府審計職責,對于理順審計機關與其他監(jiān)督機關的關系,完善國家經(jīng)濟監(jiān)督體系意義重大。同時理順政府審計職責之后還必須將其切實落實,這就涉及到政府審計職責的履行。政府審計職責履行得怎樣關系到政府審計制度的落實和完善,關系到國家民主政治的發(fā)展,政府審計職責概念既是抽象的,又是具體的,它解決的是政府審計對誰負責、如何負責的基本問題,基本問題后面涵蓋了國家審計體制、政府審計內容、政府審計規(guī)范等重要內容,所以政府審計職責決定著政府審計發(fā)展的走向,科學地認識政府審計職責并切實積極的履行政府審計職責,探究政府審計職責發(fā)展的規(guī)律,實際上就是對政府審計的定位、工作內容、組織體系、工作規(guī)范等概念及實務操作的理解。 文章首先從整個的社會政治環(huán)境背景出發(fā),引出重新定位我國政府審計職責的必要性。在公共受托經(jīng)濟責任理論、憲政思想論、新公共管理理論等理論基礎上開始對政府審計職責的具體探討。重點對我國政府審計職責的理性定位確定了三點依據(jù):政府審計的本質、社會的客觀需要、政府審計的能力;并分別從這三點依據(jù)出發(fā)對政府審計職責進行了具體的界定。然后就目前我國政府審計職責履行中存在的問題筆者進行了分析并找出了問題存在的原因,同時還有針對性的提出了改進的對策。共分五章進行論述,首先是引言部分,闡明論文的研究意義和研究背景,對國內外研究現(xiàn)狀和主要研究成果進行了梳理和評價,并提出本文的研究思路。第一章為政府審計職責及其履行的理論基礎,首先明確了政府審計職責的含義及特點,并論述了政府審計職責的構成要素,闡述了我國政府審計職責界定及履行的理論基礎,為政府審計職責問題的探討提供了基本的理論基礎。第二章是政府審計職責履行的前提——政府審計職責的理性定位,明確了確定政府審計職責的依據(jù):政府審計的本質、社會的客觀需要、政府審計的能力,并從這三方面著手對政府審計職責進行具體界定。第三章是對我國政府審計職責履行中存在的問題進行了剖析,并分析其形成原因。第四章針對存在問題的原因逐一提出針對性的改進對策。 通過分析得出的主要結論和本文的新意之處如下: (1)政府審計職責的構成要素具體來講包括履行政府審計職責的主體、政府審計的事項范圍、審計目標層次以及審計報告要求四個要素。 (2)確定政府審計職責的依據(jù)包括政府審計的本質、社會的客觀需要、政府審計的能力。 (3)對政府審計職責進行了具體的界定。政府審計的本質是確定政府審計事項范圍的根本依據(jù);社會的客觀需求又是確定政府審計職責的一個基本因素;而人們的理性需求與現(xiàn)實之間又會產(chǎn)生沖突,故一定時期審計的能力又是確定政府審計職責的一個制約因素,其決定政府審計職責的實現(xiàn)程度。 (4)目前我國政府審計職責履行過程中還存在以下問題:政府審計資源不足、政府審計監(jiān)督懲罰的力度不夠強、審計技術落后、績效審計發(fā)展緩慢等。 (5)為了切實履行好政府審計職責,應改革現(xiàn)行審計管理體制、完善政府審計結果公告制度、改進政府審計的審計法律責任、加強績效審計職責研究。
[Abstract]:The government audit responsibility is one of the core issues of the government auditing system, is a focus of the government legal system construction, is an important guarantee for the audit in accordance with law, give full play to the important role is the premise of government audit. Reasonably determine the government audit responsibility, to rationalize the relationship between audit institutions and other supervision organs, improve the national economic supervision system is of great significance. After at the same time to straighten out the government audit responsibility must also be effectively implemented, which relates to the performance of the government audit responsibility. The government audit responsibility how to implement and improve the government auditing system, related to the development of national democratic politics, the concept of government audit responsibility is abstract, it is specific, it is to solve who is responsible for the government audit, basic problems of how to be responsible, the state audit system covering the basic problems behind the government audit, government audit and other important norms in So, the government audit responsibility determines the development trend of the government audit, the scientific understanding of the government audit responsibility and to actively fulfill the government audit responsibility, explore the law of development of the government audit responsibility, actually is the location of the government audit work, organization system, work standard concept and practice understanding.
The paper is on the background of the social and political environment, which leads to the necessity re orientation of our government audit responsibility. In the public accountability theory, constitutional thought theory, the new public management theory began to explore the specific responsibility of the government audit identified three key points. Based on the rational orientation of our government audit responsibilities: the nature of government audit, the objective need of the society, the ability of government audit; and from these three points on the basis of the specific definition of the government audit responsibility. Then our government audit responsibility to fulfill the problems the author analyzes and finds out the causes of problems, and at the same time put forward the improvement measures is divided into five chapters, the first part is the introduction, clarifies the significance and background of the research, the current situation and main research at home and abroad Analyses and evaluation of research results, and put forward the research ideas of this paper. The first chapter is the government audit responsibility and its theoretical basis, first clear the meaning and characteristics of the government audit responsibility, and discusses the elements of the government audit responsibility, elaborated our country government audit responsibility definition and theoretical basis of performance, provide the basic theoretical foundation for the study of government audit responsibility problems. The second chapter is the rational orientation of government audit responsibility premise of government audit duties, definitude the responsibility of the government audit according to government audit essence, social needs, the ability of government audit, and from the three aspects of the government audit responsibility are specifically defined. The third chapter is to analyze the current situation of the government audit responsibility in the existing problems, and analyze the reasons for its formation. In the fourth chapter, aiming at the existing problems of the The reasons for the improvement are put forward one by one.
The main conclusions and the new points of this paper are as follows:
(1) the constituent elements of government audit responsibilities include the main body of government audit responsibilities, the scope of government audit, the level of audit objectives, and the four elements of audit report requirements.
(2) the basis for determining the responsibility of government audit includes the essence of government audit, the objective needs of the society, and the ability of the government to audit.
(3) gives a specific definition of the government audit responsibility. The nature of government audit is to determine the fundamental basis of government audit scope; the objective demand of society is a basic factor to determine the responsibility of the government audit; and between the rational demand and realistic people will conflict, so in a certain period of time and the ability of auditing is a limiting factor to determine the responsibility of the government audit, the degree of realization of the decision of government audit responsibility.
(4) at present, there are still some problems in the implementation of government audit responsibilities in China: insufficient government audit resources, inadequate supervision and punishment by government audit, backward auditing technology and slow development of performance audit.
(5) in order to fulfill the responsibilities of government audit, we should reform the current audit management system, improve the announcement system of government audit results, improve the legal responsibility of government audit, and strengthen the responsibility of performance audit.

【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2009
【分類號】：F239.6

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本文編號：1735657