發(fā)布時間：2019-06-21 05:36

【摘要】：一切有權(quán)力的人都容易濫用權(quán)力，這是萬古不易的一條經(jīng)驗。因此對權(quán)力進(jìn)行制約顯得十分必要。行政審計制度作為制約機(jī)制中專業(yè)性較強(qiáng)的一環(huán)，一直是以“守護(hù)人”的角色對國家權(quán)力進(jìn)行監(jiān)督。但一直以來，我國存在著“審計難，處理更難”的現(xiàn)狀，行政審計的執(zhí)行十分不力。從2003年起，全國掀起了一場“審計風(fēng)暴”，使我國的行政審計制度成為輿論、公眾的焦點(diǎn)，審計暴露出一大批的問題，但解決的卻是少數(shù)。 近年來國內(nèi)理論界和實(shí)務(wù)界對于行政審計進(jìn)行了廣泛的討論并提出了許多有價值的觀點(diǎn)，其中研究者們對于行政審計制度進(jìn)行完善的緊迫性看法比較一致，但我國多數(shù)學(xué)者一般是從會計學(xué)角度來對行政審計制度進(jìn)行探討，從法學(xué)層面對相關(guān)理論及其制度完善的研究并不多見。因此，本文從法學(xué)的角度對行政審計制度進(jìn)行探討，具有一定的新穎性。全文共三萬八千字，除緒論和結(jié)束語外共分為四個部分。 第一部分，行政審計制度概述。作為全文的開端，該部分對行政審計制度進(jìn)行了概括，其中行政審計制度的理論基礎(chǔ)和法律價值分析是全文的重點(diǎn)所在。首先，介紹了行政審計制度的內(nèi)涵、法律特征及其性質(zhì)；其次，論述了行政審計制度的理論基礎(chǔ)——受托責(zé)任理論和權(quán)力腐敗理論，從兩個不同的側(cè)面來說明行政審計制度，其中受托責(zé)任理論旨在揭示行政審計制度產(chǎn)生的根本動因，，而權(quán)力腐敗理論則突出行政審計制度的重要性；最后，對行政審計制度的法律價值進(jìn)行深刻剖析，突出了行政審計制度“效率優(yōu)先，兼顧公平”的價值取向。 第二部分，中外行政審計制度發(fā)展歷史簡述及現(xiàn)實(shí)啟示。本部分分為二個方面，一方面介紹了中外行政審計制度不同歷史時期的發(fā)展?fàn)顩r，重點(diǎn)闡述了外國現(xiàn)代行政審計制度時期的四種審計體制和中國封建行政審計制度的內(nèi)容。另一方面通過對歷史的回顧，總結(jié)出對完善我國行政審計制度具有現(xiàn)實(shí)借鑒意義的歷史經(jīng)驗，即國家權(quán)力配置影響行政審計模式、行政審計制度呈動態(tài)發(fā)展趨勢和國家性質(zhì)影響行政審計責(zé)任。 第三部分，我國行政審計制度現(xiàn)狀評析。本部分分為二個方面。一方面指出我國行政審計制度存在著行政審計法律缺失、雙重審計領(lǐng)導(dǎo)體制落后、政府績效審計滯后、審計結(jié)果公開存在缺陷的現(xiàn)實(shí)問題。另一方面對我國行政審計制度存在問題的原因進(jìn)行了分析，指出雖然奉行依法行政的
[Abstract]:It is a hard-won experience that all those who have power are prone to abuse of power. Therefore, it is very necessary to restrict power. As a professional part of the restriction mechanism, the administrative audit system has always supervised the state power with the role of "guardian". However, there has been a "difficult audit, more difficult to deal with" in our country, and the implementation of administrative audit is very weak. Since 2003, the whole country has set off a "audit storm", which makes the administrative audit system of our country become the focus of public opinion and the public. Audit has exposed a large number of problems, but it has solved a small number of problems. In recent years, the domestic theoretical and practical circles have carried on the extensive discussion to the administrative audit and put forward many valuable viewpoints, among which the researchers have the same view on the urgency of perfecting the administrative audit system, but most scholars in our country generally discuss the administrative audit system from the angle of accounting, and there are few studies on the related theories and the perfection of the system from the legal point of view. Therefore, this paper discusses the administrative audit system from the perspective of law, which is new to some extent. The full text is 38000 words, in addition to the introduction and conclusion, it is divided into four parts. The first part is an overview of the administrative audit system. As the beginning of the full text, this part summarizes the administrative audit system, in which the theoretical basis and legal value analysis of the administrative audit system is the focus of the full text. First of all, it introduces the connotation, legal characteristics and nature of the administrative audit system; secondly, it discusses the theoretical basis of the administrative audit system-fiduciary responsibility theory and power corruption theory, and explains the administrative audit system from two different aspects, in which the fiduciary responsibility theory aims to reveal the fundamental motivation of the administrative audit system, while the power corruption theory highlights the importance of the administrative audit system. Finally, the legal value of the administrative audit system is deeply analyzed, and the value orientation of "efficiency first and fairness" of the administrative audit system is highlighted. The second part, the development history of Chinese and foreign administrative audit system and practical enlightenment. This part is divided into two aspects. On the one hand, it introduces the development of Chinese and foreign administrative audit system in different historical periods, focusing on the four audit systems in the period of foreign modern administrative audit system and the contents of Chinese feudal administrative audit system. On the other hand, through the review of history, this paper sums up the historical experience which has practical reference significance for perfecting the administrative audit system of our country, that is, the allocation of state power affects the administrative audit mode, and the administrative audit system shows a dynamic development trend and the nature of the state affects the administrative audit responsibility. The third part, the analysis of the present situation of administrative audit system in our country. This part is divided into two aspects. On the one hand, it is pointed out that there are some practical problems in the administrative audit system of our country, such as the lack of administrative audit law, the backwardness of double audit leadership system, the lag of government performance audit, and the defects in the disclosure of audit results. On the other hand, this paper analyzes on the causes of the problems existing in the administrative audit system of our country, and points out that although the administrative system is carried out according to law,
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.66

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相關(guān)碩士學(xué)位論文 前1條

1 趙婷婷;完善我國行政審計制度的探討[D];西南政法大學(xué);2006年

本文編號：2503830