發(fā)布時(shí)間：2018-04-25 08:43

  本文選題：國(guó)家審計(jì) + 案件移送　； 參考：《浙江工商大學(xué)》2015年碩士論文

【摘要】：隨著中共十八大的召開(kāi),會(huì)議提出了要明確案件移送制度的程序和標(biāo)準(zhǔn),這說(shuō)明了審計(jì)案件移送制度完善的重要性。審計(jì)案件移送處理的效果在依法治國(guó)和發(fā)揮審計(jì)機(jī)關(guān)監(jiān)督職能中有著非常重要的地位。對(duì)審計(jì)案件移送效果的研究不僅在宏觀上對(duì)我國(guó)國(guó)家審計(jì)機(jī)關(guān)和司法機(jī)關(guān)建立銜接制度有理論意義,而且對(duì)審計(jì)機(jī)關(guān)查處案件規(guī)范流程和提高移送效果上有現(xiàn)實(shí)意義。目前審計(jì)案件的移送效果每年不斷增強(qiáng),但還受到很多方面的影響使國(guó)家審計(jì)機(jī)關(guān)的成果沒(méi)有得到有效的利用。本文的案件移送不僅限于對(duì)司法機(jī)關(guān)的案件移送,而是指廣義上審計(jì)發(fā)現(xiàn)違法違規(guī)事項(xiàng)后對(duì)司法機(jī)關(guān),紀(jì)檢監(jiān)察機(jī)關(guān)和上級(jí)單位的移送�；诖吮尘跋逻M(jìn)行了全方面和系統(tǒng)的研究。首先,本文以信息不對(duì)稱理論和受托責(zé)任理論為理論依據(jù),闡述了審計(jì)案件移送效果研究的意義。通過(guò)審計(jì)署網(wǎng)站公告中近三年的移送至已辦結(jié)案件的情況進(jìn)行全方位的統(tǒng)計(jì),對(duì)我國(guó)審計(jì)署現(xiàn)有審計(jì)案件移送效果概況進(jìn)行描述,并發(fā)現(xiàn)我國(guó)審計(jì)署審計(jì)案件移送的中需要改善的地方。而后,對(duì)我國(guó)地方審計(jì)機(jī)關(guān)審計(jì)案件移送的具體案例進(jìn)行分析,通過(guò)地方審計(jì)機(jī)關(guān)對(duì)審計(jì)案件移送出臺(tái)的一系列政策,了解到審計(jì)案件移送在近幾年不斷被重視。但是除去案件本身因素,審計(jì)機(jī)關(guān)自身的約束和審計(jì)移送處理文件的不規(guī)范,以及案件受理機(jī)關(guān)對(duì)案件反饋制度不完善等方面影響了審計(jì)機(jī)關(guān)對(duì)案件移送的效果。最后,根據(jù)以上研究?jī)?nèi)容,得出影響我國(guó)審計(jì)案件移送效果的因素有：案件自身性質(zhì)因素包括案件的違法類型和涉案金額的大小、審計(jì)機(jī)關(guān)中審計(jì)人員的自身約束、案件跟蹤機(jī)制的完善和審計(jì)移送文件的規(guī)范、受理機(jī)關(guān)對(duì)反饋機(jī)制和司法與行政處理不一致等,進(jìn)而從審計(jì)機(jī)關(guān)自身層面和政府部門層面提出增強(qiáng)審計(jì)案件移送效果的建議,加強(qiáng)審計(jì)監(jiān)督職能。
[Abstract]:With the holding of the 18th National Congress of the Communist Party of China, the meeting put forward the procedure and standard to clarify the system of transferring cases, which shows the importance of perfecting the system of transfer of audit cases. The effect of transferring audit cases plays an important role in governing the country according to law and giving full play to the supervision function of audit institutions. The research on the effect of transfer of audit cases is not only of theoretical significance to the establishment of a link system between the national audit institutions and the judicial organs in China, but also of practical significance to the investigation and handling of cases by audit institutions and the improvement of the transfer effect. At present, the transfer effect of audit cases is increasing every year, but the results of national audit institutions are not used effectively because of the influence of many aspects. The transfer of cases in this paper is not limited to the transfer of cases to judicial organs, but refers to the transfer of judicial organs, discipline inspection and supervision organs and superior units after auditing and discovering violations of law and regulations in a broad sense. Based on this background, all aspects and systems are studied. Firstly, based on the theory of asymmetric information and fiduciary responsibility, this paper expounds the significance of the research on the transfer effect of audit cases. Through the comprehensive statistics of the cases transferred to the completed cases in the nearly three years in the announcement of the Audit Office's website, this paper describes the general situation of the transfer effect of the audit cases of the Audit Office of our country. And found that the Audit Office of our country in the transfer of audit cases need to be improved. Then, through the analysis of the specific cases of the transfer of audit cases from local audit institutions in China, through a series of policies on the transfer of audit cases from local audit institutions, we can see that the transfer of audit cases has been paid more and more attention in recent years. However, apart from the case itself, the constraints of the audit institution itself and the non-standard handling of the audit transfer documents, as well as the imperfect feedback system of the case acceptance organ, the effect of the audit institution on the transfer of the case is affected. Finally, according to the above research content, the factors that affect the transfer effect of audit cases in China are: the nature of the case itself, including the illegal type of cases and the size of the amount involved, the auditors in the audit institutions of their own constraints, The perfection of the case tracking mechanism and the standardization of the audit transfer documents, the inconsistency of the feedback mechanism and the judicial and administrative handling by the accepting organs, and the suggestions to enhance the transfer effect of the audit cases are put forward from the level of the audit institutions themselves and the government departments. Strengthen the function of audit and supervision.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.44;D922.27

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