本文選題：政府投資項目　切入點：政府審計監(jiān)督　出處：《中國政法大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 近年來,隨著政府投資項目建設(shè)的飛速發(fā)展,政府投資項目審計監(jiān)督工作也逐步深入,同時圍繞著政府投資項目審計監(jiān)督中審計機關(guān)的職權(quán)范圍、監(jiān)督方式、處理處罰措施以及相關(guān)方救濟途徑等問題也產(chǎn)生了激烈的爭論。本文首先以這些爭論為切入點,介紹了我國政府投資項目審計監(jiān)督的主要概況,揭示了隱藏在這些爭論背后的法律問題。在此基礎(chǔ)上,本文對政府投資項目、政府審計監(jiān)督的本質(zhì)特征進行了分析,并結(jié)合這些分析從法學(xué)理論和法律實踐兩個層面對政府投資項目審計監(jiān)督中的法律問題予以闡釋,揭示了這些問題的本質(zhì)和根源。最后,本文從政府投資項目審計監(jiān)督的工作實際出發(fā),提出了解決政府投資項目審計監(jiān)督焦點法律問題的個人建議。 我國審計機關(guān)對政府投資項目的審計監(jiān)督權(quán)是憲法、審計法賦予審計機關(guān)的法定職權(quán),任何單位和個人都不得非法干涉和抗拒審計監(jiān)督。政府投資項目是以政府為主導(dǎo),以滿足公共需求為目的,以公務(wù)公產(chǎn)和公有公共設(shè)施公產(chǎn)為內(nèi)容,以國有資產(chǎn)投資或者融資方式興建的行政性、公用性、公有性項目,這就決定了政府投資項目必然屬于審計機關(guān)的監(jiān)督范圍。組織政府投資項目建設(shè)是政府行使公共管理職能的具體方式,是一種具體行政行為;政府投資項目相關(guān)單位對項目的具體運作實際是在行使政府委托的部分行政管理權(quán),這些行為從本質(zhì)上講也是一種行政行為。而審計機關(guān)作為專門的行政監(jiān)督機關(guān),有權(quán)對行使行政職權(quán)的行政機關(guān)和社會組織的行政行為進行監(jiān)督,因此政府投資項目中相關(guān)行政機關(guān)的管理行為及項目相關(guān)單位的建設(shè)運營行為都屬于審計監(jiān)督管轄范圍。政府審計的本質(zhì)是對國有資產(chǎn)經(jīng)營管理者受托經(jīng)濟責(zé)任的經(jīng)濟監(jiān)督。政府投資項目的建設(shè)和運營實際上是一種國有資產(chǎn)經(jīng)營管理行為,這些行為必然會產(chǎn)生相應(yīng)的經(jīng)濟責(zé)任。而對這種經(jīng)濟責(zé)任的監(jiān)督,則是審計機關(guān)的法定職責(zé)。政府投資項目相關(guān)合同屬于行政合同的范疇,審計機關(guān)對這些合同的執(zhí)行情況進行的監(jiān)督,以及對項目決算價款的審減行為,都是其行使政府在行政合同履行中的行政優(yōu)益權(quán)的具體表現(xiàn),并不違反法律規(guī)定。而且審計機關(guān)基于法定審計監(jiān)督職權(quán)作出的審計決定是具有強制性法律效力的具體行政行為,未經(jīng)有權(quán)機關(guān)依法撤銷或者變更,任何個人、組織都不能否定其法律效力,都必須嚴格執(zhí)行。由審計決定引起的政府投資項目合同糾紛的本質(zhì)是行政糾紛,因此,這些糾紛應(yīng)該通過行政復(fù)議、行政訴訟等途徑進行解決,而不是通過民事訴訟的途徑解決。政府投資項目審計監(jiān)督中的焦點法律問題的本質(zhì)是如何合理界定行政權(quán)的邊界。界定行政權(quán)邊界必須要遵循以實現(xiàn)公共利益為終極目標,以適當(dāng)劃定行政權(quán)運行領(lǐng)域為基礎(chǔ),以合理設(shè)置行政行為限度為保障的原則。 解決目前我國政府投資項目審計監(jiān)督中的相關(guān)問題,應(yīng)該從宏觀和微觀兩方面入手,一方面從宏觀上將政府投資項目整體納入法治軌道,加強政府投資項目管理體制改革,完善政府投資項目審計監(jiān)督體系,明確政府投資項目及其相關(guān)合同的行政屬性,建立相應(yīng)的制度規(guī)范;另一方面合理界定政府投資項目審計監(jiān)督的權(quán)能邊界,在堅持審計監(jiān)督的權(quán)威性和嚴肅性的同時,嚴格遵循法治原則、公正原則、公開原則和比例原則,做到既維護了公共利益,也保證了個人正當(dāng)利益不受侵害,實現(xiàn)雙贏。
[Abstract]:In recent years, with the rapid development of the construction of government investment projects, the work of audit and supervision of government investment projects also gradually in-depth, at the same time around the government investment projects in the audit supervision of audit scope, mode of supervision, means of processing penalties and the related relief also has been a heated debate. Based on these arguments as a breakthrough the main points of audit and supervision of government investment project in China, reveals the legal problems hidden in the behind the debate. On this basis, the government investment projects, the essential characteristics of the government audit supervision are analyzed, and combined with the analysis from the theory and Practice of law from two aspects of government investment projects the legal problems in the audit supervision to explain, reveals the essence and the root of these problems. Finally, this article from the supervision of government investment project audit work In practice, a personal proposal to solve the legal issues of the audit supervision of the government investment project is put forward.
The audit supervision of our audit organs of the government investment project is the constitution, statutory authority audit law audit authority, any unit or individual shall illegally interfere and resist the audit supervision of government investment project is dominated by the government, to meet the public demand for the purpose of public property and public facilities for the public content. The administration, by state-owned assets investment or financing the construction of the public, the public project, which determines the scope of supervision of government investment projects must belong to the auditing organ. The construction organization of government investment project is the specific way of government exercising public management functions, is a specific administrative act; government investment projects related to the specific operation the project is part in the exercise of administrative power entrusted by the government, the behavior of it is also a kind of administrative behavior in essence. But as a special audit organs The administrative supervision organs, supervision and administrative acts have the right to exercise administrative power administrative departments and social organizations, so the construction operations management behavior and project related administrative organs of the government investment projects in the relevant units belong to the audit jurisdiction. The nature of government audit is economic supervision of state-owned assets management of the economy responsibility. The construction and operation of government investment projects is actually a state-owned asset management behavior, these behaviors will inevitably have the corresponding economic responsibility. The economic responsibility of the supervision, is the audit authority's statutory duties. Government investment projects related to the contract belongs to the category of the administrative contract, supervise the implementation of audit institutions these contracts, as well as on the accounts of the project price reduction trial behavior, is the exercise of the government in the administrative contract in administration and The right, does not violate the law. But the audit authority based on the power of supervision of legal audit audit decision is a specific administrative act is mandatory legal effect, without authority shall revoke or change of any individual, organization can not deny its legal effect, must strictly implement the essential audit decision caused. The government investment projects contract dispute is the administrative disputes, therefore, these disputes should be resolved through the administrative reconsideration, administrative litigation and other ways to solve, rather than through civil litigation. The essential way to solve the government investment project audit supervision in the focus of legal problems is how to define the boundary of the right. The definition of the boundary of executive power must follow in order to achieve the public interests as the ultimate goal, to run the appropriate areas delineated administrative power as the basis, to set reasonable limits for the protection of administrative behavior Principle.
To solve the current our country government investment project audit and supervision of the related problem, we should start from the macro and micro two aspects, on the one hand, from the macro government investment project overall in the rule of law, strengthen the reform of the management system of government investment projects, improve the system of audit and supervision of government investment projects, the administrative attribute of clear government investment projects and related contracts, establish appropriate rules; on the other hand, the reasonable definition of audit and supervision of government investment projects in the power boundary, adhere to the audit supervision authority and seriousness and strictly follow the principle of the rule of law, justice, openness and the principle of proportionality, so as to safeguard the public interests, guarantee the legitimate interests of the individual are not infringed. To achieve a win-win situation.

【學(xué)位授予單位】：中國政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D922.27

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