本文選題：國家審計(jì)模式　切入點(diǎn)：審計(jì)法院　出處：《湘潭大學(xué)》2007年碩士論文

【摘要】： 根據(jù)國家審計(jì)權(quán)與其他國家權(quán)力的關(guān)系,可把各國國家審計(jì)劃分為立法型、司法型、行政型和獨(dú)立型四種模式。四種國家審計(jì)模式都有其特征和利弊。隨著世界經(jīng)濟(jì)一體化,各國民主制度的相互借鑒,國家審計(jì)將朝司法化方向發(fā)展。從國外審計(jì)法院的歷史啟示看,我國國家審計(jì)司法化存在可能。 國家審計(jì)司法化是指通過改革使國家審計(jì)機(jī)關(guān)獨(dú)立化、審計(jì)職權(quán)與程序法定化、審計(jì)人員職業(yè)化,通過法律賦予國家審計(jì)機(jī)關(guān)對違法使用公共財(cái)政和資源行為有向法院起訴的權(quán)力。因此,國家審計(jì)司法化有望解決我國“審計(jì)難,結(jié)果處理更難”的問題。 國家審計(jì)司法化在我國具有理論與制度基礎(chǔ)。從人民主權(quán)理論、權(quán)力結(jié)構(gòu)理論和公共受托經(jīng)濟(jì)責(zé)任理論來看,我國國家審計(jì)司法化具有合理性。從我國的人民代表大會制度、專門人民法院制度和法官、檢察官職業(yè)化制度來看,我國國家審計(jì)司法化具有可行性。這些理論與制度基礎(chǔ)保證我國國家審計(jì)司法化具有向人民負(fù)責(zé)的理論品質(zhì)。 國家審計(jì)司法化是我國國家審計(jì)改革的目標(biāo)模式。在現(xiàn)階段、現(xiàn)行國家審計(jì)模式下,通過修改相關(guān)法律賦予國家審計(jì)機(jī)關(guān)對違法使用公共財(cái)政和資源行為有向法院提起訴訟的權(quán)力;法院設(shè)立審計(jì)專家?guī)?從中抽選專家會同審理。條件成熟,可考慮組建與政府、法院、檢察院平行的國家審計(jì)院,國家審計(jì)院有向法院起訴的權(quán)力;根據(jù)專門人民法院制度設(shè)審計(jì)法院,專門負(fù)責(zé)審理國家審計(jì)爭議案件。
[Abstract]:According to the relationship between the state audit power and other state powers, the state audit can be divided into four models: legislative, judicial, administrative and independent.All four kinds of national audit models have their own characteristics and advantages and disadvantages.With the integration of the world economy and the mutual reference of the democratic systems of various countries, the state audit will develop in the direction of judicature.Judging from the historical enlightenment of foreign audit courts, it is possible for China's state audit to be judicialized.The judicalization of state audit refers to the independence of state audit institutions through reform, the legalization of audit powers and procedures, and the professionalization of auditors.State audit agencies are empowered by law to sue the courts for illegal use of public finances and resources.Therefore, the judicialization of national audit is expected to solve the problem of "difficult audit, more difficult to deal with the result".The judicature of state audit has theoretical and institutional basis in our country.From the view of the theory of people's sovereignty, the theory of power structure and the theory of public fiduciary economic responsibility, the judicature of our country's state audit is reasonable.From the point of view of the system of people's Congress, the system of special people's court, the system of judge and the professionalization of public procurator, the judicature of our country's state audit is feasible.These theoretical and institutional foundations ensure that the administration of justice of national audit has the theoretical quality of being accountable to the people.The administration of justice of state audit is the target mode of our country's national audit reform.At the present stage, under the current state audit model, the relevant laws have been amended to give the state audit institutions the power to sue the courts for illegal use of public finance and resources; the court has set up a pool of audit experts.The experts selected from among them will be tried together.If the conditions are ripe, we can consider setting up a national audit court parallel to the government, the court and the procuratorate. The state audit court has the power to sue to the court; according to the special people's court system, the audit court shall be set up, which will be responsible for handling state audit disputes.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：D922.27;F239.44

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張超;法制與政府規(guī)制框架下的中國審計(jì)模式研究[D];黑龍江大學(xué);2011年

2 崔娜;論我國預(yù)算法律責(zé)任制度[D];安徽大學(xué);2012年

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本文編號：1728834