發(fā)布時間：2018-08-05 19:12

【摘要】： 目前深圳、浙江等地實施的“特種審計”，是審計制度反腐敗的一項重要舉措，但“特種審計”缺乏有效的審計方法和手段，存在“特種審計”不特問題。廉政審計研究基于“特種審計制度”反腐敗的實踐基礎(chǔ)上，針對腐敗高發(fā)多發(fā)領(lǐng)域設計“國家公職人員腐敗預警指標體系”，構(gòu)建以腐敗預警、預警審計和查實審計為主要內(nèi)容，以腐敗為導向的廉政審計程序和方法，形成一套腐敗預警與審計查處想結(jié)合的關(guān)聯(lián)機制，以便豐富和完善“特種審計制度”，配合中紀委實施“懲防體系”的要求，預防和揭露國家公職人員重大違法違紀行為，打擊腐敗。 論文共七章。 第一章：導論。首先，論述了廉政審計研究意義，其次，對廉政審計研究現(xiàn)狀作了文獻綜述；第三，探討了廉政審計研究目標；第四，揭示了廉政審計研究主要內(nèi)容；第五，描述了廉政審計研究路徑；第六，闡述了廉政審計研究方法；第七，總結(jié)了廉政審計研究創(chuàng)新點；第八，論證了廉政審計研究可行性。 第二章：廉政審計幾個基本概念。廉政審計需要建立一套由廉政審計定義和目標相關(guān)聯(lián)的基本概念所組成的邏輯體系，以此作為指導和建設廉政審計的理論依據(jù)。首先，文章闡述了廉政審計概念。認為狹義“廉政審計”是指以審計機關(guān)為主協(xié)同紀檢監(jiān)察檢察等部門，針對國家公職人員，以腐敗為審計導向，腐敗預警、預警審計和查實審計為主要內(nèi)容，規(guī)范權(quán)力運行，預防、揭露和打擊經(jīng)濟犯罪的特種審計制度。廣義的“廉政審計”則是指為保證公共權(quán)利擁有者廉潔從政行為，而進行監(jiān)督所采取的審計活動的總稱。因此將經(jīng)濟責任審計、績效審計等都列入廉政審計的范疇。其次，概括了廉政審計特征。從廉政審計的專門性、預警性和司法性等十個方面，概括了廉政審計有別于財政財務審計、經(jīng)濟責任審計類型的特征。第三，闡明廉政審計目標。近期目標是針對國家公職人員設計“國家公職人員腐敗預警指標體系”進行監(jiān)測和評價，并構(gòu)建以腐敗預警、預警審計和查實審計為主要內(nèi)容，以腐敗為導向的廉政審計方法，配合中紀委“懲防體系”的實施要求，預防和揭露國家公職人員重大違法違紀行為，打擊腐敗。長期目標是通過設置專門廉政審計機構(gòu)，完善廉政審計法律制度，建立起長效廉政審計實施機制。第四，研究了廉政審計主體。強調(diào)廉政審計主體是國家審計，提出審計實施中組成審計與司法機關(guān)的聯(lián)合體，并構(gòu)想國家廉政總署。第五，探討了廉政審計對象。認為廉政審計在起步階段應集中力量，抓住主要矛盾，重點防治主要領(lǐng)導干部的腐敗行為，待條件成熟，廉政審計的對象再由主要領(lǐng)導干部、企業(yè)法定代表人擴展、延伸到國家公職人員。第六，分析了廉政審計依據(jù)標準。第七，提出了廉政審計假設。認為“腐敗嫌疑人”假設，有助于開展國家公職人員腐敗狀況評估，以及豐富因涉嫌腐敗犯罪而采用特殊腐敗審計方法。 第三章：廉政審計理論依據(jù)。認為廉政審計理論主要依據(jù)是：執(zhí)政理論、政治權(quán)力理論、懲防體系”理論、腐敗預警理論和舞弊審計理論。文章首先提出，提高執(zhí)政能力第一要務是反腐敗，反腐敗關(guān)鍵在于制度創(chuàng)新，我們必須在審計理論創(chuàng)新中提高審計反腐敗能力，加強黨的執(zhí)政能力。第二，通過對審計本質(zhì)“經(jīng)濟監(jiān)督論”的質(zhì)疑，認為國家審計在權(quán)力監(jiān)督中有政治化傾向，國家審計應當重新定位，提出“國家審計是國家治理權(quán)力行為規(guī)范的政治工具”的觀點，有助于解決中央政治權(quán)力失控的現(xiàn)象。第三，論述了當前和今后一個時期反腐敗工作的指導性文件——《建立健全教育、制度、監(jiān)督并重的懲治和預防腐敗體系實施綱要》對廉政審計影響。第四，探討了腐敗預警思想給予設計“國家公職人員腐敗預警指標體系”的啟示。第五，分析了以舞弊風險評價為導向的舞弊審計方法，認為它關(guān)注管理舞弊征兆的思想，并以舞弊警兆為導向的審計，為廉政審計以腐敗評估為導向的審計方法，提供了創(chuàng)新思路。 第四章：廉政審計內(nèi)容。論述了構(gòu)成廉政審計內(nèi)容的三大要素：腐敗預警、預警審計和查實審計。第一，關(guān)于腐敗預警。首先以文獻綜述形式評述了從經(jīng)濟預警理論、社會預警理論到腐敗預警理論全過程，認為是十六大召開，拉起了腐敗預警序幕。其次，查考了地方政府頒布的文件，確認首先提出建立廉政(腐敗)預警機制的當屬深圳結(jié)論；評析了深圳、浙江和南京市等地方實施廉政(腐敗)預警機制的情況；著重研究了腐敗預警機制建設在廉政審計中的應用，認為審計應該直接參與腐敗預警網(wǎng)絡建設，建立健全廉政審計腐敗測評預警機制，并提出建立腐敗預警網(wǎng)絡、“領(lǐng)導干部三級預警機制”和搭建“中國廉政建設監(jiān)測評估中心”，實施“國家公職人員腐敗預警指標”日常監(jiān)控工作。第二，關(guān)于預警審計。首先界定了預警審計的含義，即是指根據(jù)腐敗線索和腐敗預先告警征兆，對國家公職人員的腐敗嫌疑行為進行檢查核實的審計活動。其次，論述了預警審計內(nèi)容之一的腐敗因子測試方法。具體闡述了權(quán)利濫用測試、腐敗動機分析、腐敗機會測試、腐敗控制力測試。再次，論述了預警審計內(nèi)容之二的廉政專項審計的具體內(nèi)容。最后，設計了預警審計結(jié)果處置預案。第三，關(guān)于查實審計。首先明確了查實審計的含義，即是根據(jù)預警審計階段腐敗評估結(jié)果，按照所發(fā)現(xiàn)的指示性證據(jù)進行追蹤審查，以確定腐敗性質(zhì)，觸犯的法律條款，以及犯罪嚴重程度的審計；其次，探討了查實審計基本步驟，按次序闡述了腐敗嫌疑人被舉報線索核實審計、腐敗嫌疑人排查審計、有罪證據(jù)補充審計、余罪證據(jù)補充審計；詳述了腐敗七罪審計內(nèi)容和方法，即反貪污審計方法、反賄賂審計方法；重點研究了反洗錢審計，通過統(tǒng)計國際社會關(guān)于注冊會計師在反洗錢中承擔義務和責任的法律規(guī)范數(shù)據(jù)，表明國際法律范本明確規(guī)定了注冊會計師必須承擔反洗錢義務，對中注協(xié)的“應對注冊會計師報告客戶洗錢嫌疑的義務作出豁免”的觀點提出了質(zhì)疑，并解釋了注冊會計師職業(yè)豁免權(quán)來由及其國際通行做法，指出制定注冊會計師反洗錢指導準則乃是大勢所趨，最后闡述了反洗錢審計重點和程序。 第五章：廉政審計程序和方法。主要論述了“國家公職人員腐敗預警指標體系”設計、廉政審計程序構(gòu)建和廉政審計方法的建立。首先，作者構(gòu)建了“國家公職人員腐敗預警指標體系”共5類28項指標作為廉政審計預警核心。其次，借鑒舞弊風險導向?qū)徲嬙�，確立了廉政審計程序腐敗導向的設計思路。第三，按照腐敗預警階段、預警審計階段和查實審計階段構(gòu)建廉政審計程序。第三，探討了廉政審計一般方法，即腐敗導向法和廉政審計案件檢查法；總結(jié)了廉政審計專門方法，即干部廉潔自律檢查法、公司一級審計制和陽光工程審計法；提出了廉政審計技術(shù)方法，即發(fā)現(xiàn)腐敗線索法、腐敗心理分析法、思想狀況分析法、廉政狀況分析法和調(diào)查法。 第六章：廉政審計職權(quán)拓展。首先，系統(tǒng)介紹了法國審計法院司法審計特色，以及韓國監(jiān)查院監(jiān)審合一特點，闡述了通過改革審計體制，利用審計聯(lián)席會議制度，加大審計處理、處罰權(quán)等手段，拓展廉政審計職權(quán)觀點。其次，提出并闡述了采取審計與司法聯(lián)合查處機制拓展廉政審計職權(quán)的觀點，即審計與檢察聯(lián)合查處機制、審計與紀檢監(jiān)察聯(lián)合查處機制、審計與公安聯(lián)合查處機制，并就實踐中如何建立“一委四局”聯(lián)席會議制度作了深入探討。再次，提出并論述了采取廉政審計與國家職務犯罪預防體系相結(jié)合的方式，拓展廉政審計職權(quán)的觀點。在審計參與國家職務預防犯罪，目前還沒有被所重視的情況下，查考了《齊齊哈爾市預防職務犯罪工作條例》等相關(guān)法律文本，明確了審計參與國家職務犯罪預防的職責和任務，并提出建立“檢審聯(lián)動職務犯罪預防偵查一體化機制”，開展審計與檢察機關(guān)和“共防單位”三位一體預防職務犯罪工作規(guī)范化的設想，并就相關(guān)建設內(nèi)容進行了探討。 第七章：廉政審計的完善機制。廉政審計必須置于國家法制框架內(nèi)，另一方面，又必須有法可依。因此，作者首先全面論述了廉政審計制度實施的相關(guān)法律制度建設。其次，針對目前中國審計體制改革的主流觀點：或者保持目前行政性審計體制，或者改革為立法型審計體制，作者提出了質(zhì)疑，認為立法型審計體制既不適合廉政審計體制，也與我國政治體制改革要求不相符，而目前行政性審計體制的弊病也顯而易見，，提出改革審計體制以適應廉政審計的要求，具體分兩步走的觀點：第一步，最高審計機關(guān)隸屬關(guān)系不動、對地方各級審計機關(guān)進行組織體改革；第二步，把國家審計署、監(jiān)察部和隸屬于檢察院的反貪局、職務犯罪預防局合并，成立國家廉政公署，并賦予一定司法權(quán)。再次，提出建立以國家審計為主，內(nèi)部審計為輔，社會審計為補充的廉政審計組織體系；論述了建立以國家審計機關(guān)為主，紀檢領(lǐng)導，監(jiān)察和檢察等部門協(xié)調(diào)配合的審計查處機制的必要性；回答了在實踐中，如何利用現(xiàn)行經(jīng)濟責任審計機構(gòu)兼司“廉政審計”工作，以解決廉政審計組織建設難的問題。之后，提出完善廉政審計機制的第四項措施——開展現(xiàn)有審計制度反腐敗工作。文章認為財政審計應當扛起反腐大旗，就此探討了財政資金廉政審計方法；關(guān)于績效審計反腐敗，文章認為深圳績效審計并不是真正意義上的績效審計，但它的確是成功的，它的成功之處就在于反腐敗，并認為深圳績效審計所堅持的反腐倡廉方向，代表了今后中國績效審計之路，同時提出績效審計應該重“效”輕“績”反“腐”的觀點，深入探討了績效審計反腐敗方法；關(guān)于經(jīng)濟責任審計反腐敗，文章首先勾勒出經(jīng)濟責任審計的縱向框架和橫向框架，提出了經(jīng)濟責任審計三層次假說的觀點，即：鄉(xiāng)鎮(zhèn)領(lǐng)導干部和村級領(lǐng)導干部側(cè)重經(jīng)濟責任審計；縣級、廳級領(lǐng)導干部重點是廉政責任審計；省級干部側(cè)重于政治責任審計；闡述了建立“八聯(lián)合經(jīng)濟責任審計反腐創(chuàng)新機制”的內(nèi)容。因為廉政審計作為一種特種審計制度，其審計目的、內(nèi)容、手段、規(guī)程等有特殊規(guī)定性，與財政財務審計、財經(jīng)法紀審計、效益審計、經(jīng)濟責任審計相比較，存在一定的聯(lián)系和區(qū)別，最后，作者就如何理順廉政審計與各種審計之間的關(guān)系作了全面分析和闡述。
[Abstract]:At present, "special audit" in Shenzhen, Zhejiang and other places is an important measure of the anti-corruption of the audit system. But "special audit" lacks effective auditing methods and means, and there is no special problem of "special audit". Based on the practice of "special audit system" against corruption, the Research on honest and clean audit is based on the high incidence of corruption. The domain design "state official corruption early warning index system", construction of corruption early warning, early warning audit and audit audit as the main content, corruption oriented auditing procedures and methods to form a set of corruption early warning and audit to combine the association mechanism, so as to enrich the rich and perfect "special audit system", in coordination with the central discipline Commission We should implement the requirements of "punishment and prevention system" to prevent and expose major violations of law and discipline committed by state public officers and crack down on corruption.
There are seven chapters in this paper.
The first chapter is introduction. First, it discusses the significance of the research on clean government audit. Secondly, it makes a literature review on the present situation of the research on clean government audit; third, discusses the research objectives of the audit of clean government audit; fourth, reveals the main contents of the research on clean government audit; fifth, describes the research path of clean government audit; sixth, expounds the research methods of clean government audit; seventh The innovation of clean government audit is summarized. Eighth, the feasibility of clean government audit is demonstrated.
The second chapter: the basic concepts of honest and clean audit. It is necessary to establish a set of logical system which is composed of the basic concepts related to the definition of honest and clean government audit and the basic concept associated with the objective. In this way, the concept of honest and clean audit is introduced. First, the article expounds the concept of honest and clean audit. In order to ensure the integrity of the owners of public rights, the "clean government audit" in a broad sense refers to the government officials and other departments, aiming at the state public officials, corruption as the audit guidance, corruption early warning, early warning audit and audit audit as the main content, standardizing the operation of the power, preventing, exposing and combating the special auditing system of economic crime. Therefore, economic responsibility audit and performance audit are included in the category of honest and clean audit. Secondly, it summarizes the characteristics of honest and clean audit. From the ten aspects of the specialties, early warning and judicature of honest and clean audit, it is summarized that the honest and clean audit is different from the financial audit and the economic responsibility audit. The characteristics of type. Third, clarify the objective of honest and clean audit. In the near future, the goal is to monitor and evaluate the national public officials' design of "national public officials corruption early warning index system", and to build a corruption early warning, early warning audit and audit audit as the main content, corruption as the guidance of the honest and clean audit, and to cooperate with the Disciplinary Commission "to punish and defend the body." The long term goal is to set up an honest and clean audit institution, improve the legal system of honest and clean audit, and establish the implementation mechanism of a long-term and clean government audit. Fourth, the main body of honest and clean audit is studied. It is emphasized that the main body of the clean government audit is the national audit. In the implementation of the audit, the joint body of the audit and the judiciary is formed and the National Bureau of honest and clean government is conceived. Fifth, the object of integrity audit is discussed. It is believed that the integrity audit should focus on the strength, seize the main contradictions, prevent the corruption of the main leading cadres, and be ripe for the conditions, and the object of the honest and clean audit will be the main leading cadres and the enterprises. The legal representative of the industry extended to the state public officials. Sixth, it analyzed the integrity audit according to the standard. Seventh, put forward the hypothesis of clean government audit. The hypothesis of "corrupt suspects" would help to carry out the assessment of the state of corruption of public officials and the use of special corruption audit methods for the crime of corruption.
The third chapter: the theoretical basis of a clean government audit. It is believed that the theory of honest and clean audit is based on the theory of ruling, the theory of political power, the system of punishment and defense, the theory of corruption early warning and the theory of fraud auditing. To improve the ability of anti-corruption and strengthen the ruling ability of the party. Second, through the question of the essence of the "economic supervision" of the audit, it is believed that the state audit has a political tendency in the supervision of power, the national audit should be repositioned and the view that "the state audit is a political tool for the regulation of the power and behavior of the state" is helpful to solve the problem. The phenomenon of losing control of the political power of the central government. Third, it discusses the guiding documents of the current and the future period of anti-corruption work - the establishment of a sound education, system, and supervision of the implementation of the system of punishment and prevention of corruption and the impact of the audit on corruption. Fourth, the concept of corruption early warning is given to the design of "corruption of state public officials." The Enlightenment of the police index system. Fifth, it analyses the fraud auditing method based on the risk assessment of fraud, and thinks that it pays attention to the thought of managing fraud symptoms, and takes the fraud warning as the guidance of audit, and provides a new idea for the corruption assessment oriented audit method.
The fourth chapter: the content of honest and clean audit. It expounds the three elements that constitute the audit content of clean government: corruption early warning, early warning audit and audit audit. First, on the early warning of corruption. First, it commented on the whole process from the economic early-warning theory, the social early-warning theory to the corruption early warning theory with the form of literature review, which holds that it is the sixteen major convening of corruption preview. Secondly, the paper examines the documents issued by the local government and confirms that it is the Shenzhen conclusion that first puts forward the establishment of a clean government (corruption) early warning mechanism, and evaluates the situation of the early warning mechanism for the implementation of corruption (corruption) in Shenzhen, Zhejiang and Nanjing, and focuses on the application of the construction of corruption pre police mechanism in the clean government audit. We should directly participate in the construction of corruption early warning network, establish and improve the corruption assessment and early warning mechanism of corruption, and put forward the establishment of an early warning network of corruption, the three level early warning mechanism of leading cadres and the building of a "China clean government construction monitoring and evaluation center", and the implementation of the daily monitoring work of "state public officials corruption pre warning indicators". Second, on early warning First, it defines the meaning of the early warning audit, that is, the audit activities to check and verify the corruption suspected behavior of the state public officials according to the clues of corruption and the prewarning signs of corruption. Secondly, it discusses the testing methods of corruption factor, which is one of the contents of early warning audit. It expounds the test of the abuse of rights, the motive analysis of corruption, and the corruption. The failure opportunity test, the corruption control test. Again, the concrete content of the two clean government audit of the early warning audit is discussed. Finally, the pre-warning audit results disposal plan is designed. Third, on the audit audit. First, the meaning of the audit is clearly defined, that is, according to the results of the corruption assessment in the early warning audit stage, according to the indicated instructions. The sexual evidence is tracked to determine the nature of corruption, the legal provisions that have been offended, and the audit of the severity of the crime. Secondly, the basic steps of the audit are discussed, and the audit of the alleged clues for the corruption suspects, the audit of the corrupt suspects, the supplementary audit of the criminal evidence, the complementary audit of the residual crime, and the details of the audit are described in detail. The contents and methods of the seven crimes of corruption, namely, the anti corruption audit method and the anti bribery audit method, focus on the study of the anti money laundering audit, and through the statistics of the legal norms of the international society on the obligations and responsibilities of CPA in the anti money laundering, which indicates that the international legal model clearly stipulates that the CPA must undertake the anti money laundering obligation, In the view of the "exemption of the obligation of CPA to report the suspicion of money laundering by CPA," and to explain the cause of CPA occupational immunity and its international practice, it was pointed out that the guidelines for the formulation of CPA anti money laundering were the general trend. Finally, the key points and procedures of the anti money laundering audit were expounded.
The fifth chapter: the procedures and methods of honest and clean audit. It mainly discusses the design of the "early warning index system of corruption of state public officials", the construction of an honest and clean audit procedure and the establishment of an honest and clean audit method. First, the author constructs a "early warning index system for corruption of state public officials", which is the core of 5 categories and 28 items. Secondly, it can be used for reference. The principle of fraud risk oriented audit has established the design ideas of corruption oriented. Third, according to the stage of early warning of corruption, the stage of early warning and audit and the audit stage of the audit, the procedures of honest and clean audit are constructed. Third, the general methods of honest and clean audit are discussed, that is, corruption oriented and clean government audit. The door method, namely, the cadre integrity and self-discipline inspection, the first level auditor system of the company and the sun project audit law, puts forward the technical methods of honest and clean audit, that is, the method of finding the clue of corruption, the analysis of corruption, the analysis of the state of thought, the analysis of the condition of honest administration and the method of investigation.
The sixth chapter: first, it introduces the characteristics of the judicial audit of the French court of audit, and the characteristics of the supervision and administration of the monitoring court in Korea, and expounds the ways to expand the power of honest and clean audit through the reform of the audit system, the use of the system of audit joint meeting, the increase of the audit processing, the right of punishment and so on. Taking the joint investigation and investigation mechanism of the audit and the judicature to expand the functions and powers of the honest and clean audit, that is, the joint and investigation mechanism of the audit and the procuratorial work, the joint investigation mechanism of the audit and the discipline inspection and supervision, the joint investigation and investigation mechanism of the audit and the public security, and the deep discussion on how to establish the joint meeting system of the "one committee and the four bureaus" in practice. The government audit and the state duty crime prevention system combine to expand the point of view of the functions and powers of the clean government. In the case of participating in the state duty prevention of the crime in the state, under the situation that the government has not been paid much attention to, the relevant legal texts such as the regulations on the work of preventing the duty crime in Qigihar have been examined, and the audit has been made clear that the audit is involved in the prevention of the duty crime in the state. The responsibility and task are put forward, and the establishment of an integrated mechanism for the prevention and investigation of the joint duty crime is put forward, and the idea of standardizing the work of preventing the duty crime is carried out by the audit and the procuratorial organs and the "common defense unit", and the related construction content is discussed.
The seventh chapter: the perfect mechanism of the honest and clean audit. The honest and clean audit must be placed in the framework of the national legal system. On the other hand, it must be in accordance with the law. Therefore, the author first comprehensively expounds the construction of the relevant legal system of the implementation of the clean government audit system. Secondly, the mainstream view of the reform of China's audit system is made: or the current administrative trial is maintained. The author raises questions about the system, or the reform of the legislative type audit system. The author thinks that the legislative type audit system is not suitable for the system of honest and clean government, and is not consistent with the requirements of the reform of the political system in our country, and the disadvantages of the administrative audit system are obvious at present. The system is put forward to meet the requirements of the honest and clean audit, and it is divided into two steps. The first step: the first step, the supreme audit organ is inactive, the organizational reform of the local audit institutions at all levels; the second step, the state audit department, the Ministry of supervision and the Procuratorate's anti corruption Bureau, the office of the duty crime prevention bureau, the establishment of a national clean government office, and a certain judicial power. Thirdly, the establishment of a state audit is established. Mainly, the internal audit is supplemented by the social audit as a complementary organization system of honest and clean government audit, and the necessity of establishing the auditing and investigation mechanism, which is based on the coordination of the state audit institutions, the discipline inspection leadership, the supervision and the procuratorial departments, and how to use the current economic responsibility audit institutions and the "clean government audit" in practice. In order to solve the problem of building an honest and clean government audit organization, fourth measures to improve the audit mechanism of honest and clean government are put forward to show the anti-corruption work of the audit system. The article holds that the financial audit should carry the anti corruption banner and discuss the audit method of the honest and clean government of financial funds. Auditing is not a real performance audit, but it is a success.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：博士
【學位授予年份】：2006
【分類號】：F239.6

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本文編號：2166730