本文選題：審計體制 + 立法型模式　； 參考：《西南財經(jīng)大學》2008年碩士論文

【摘要】：“不論采用何種審計體制以及審計體制如何演變,都是為了達到權力制衡的目的和增強審計的獨立性。這充分說明審計是民主政治的產(chǎn)物,它在完善各國民主政治的道路上,也必然經(jīng)歷由不完善到逐步完善的過程�！雹賹徲嬻w制變化,是為了增強審計的獨立性,更好地發(fā)揮審計對權力的制衡作用。英國、美國最初都是行政型模式,但實踐證明它的獨立性有限,不能很好發(fā)揮對權力的制衡作用,故后來才發(fā)展到立法型;德國開始是立法型,后來一段時間是行政型,再后來最終發(fā)展到了獨立型。2003年,瑞典國家審計體制改革,從行政型模式轉(zhuǎn)為由議會控制的立法型模式。這充分說明了為了更好的發(fā)揮審計的作用,審計體制必然要不斷地發(fā)展和完善。 在政府審計體制建立之初,我國還處于計劃經(jīng)濟時期,政府機關直接負責并直接參與國家絕大部分經(jīng)濟活動,掌握了國家絕大部分資源。行政權力滲透到了政治、經(jīng)濟、社會的方方面面,政府實際上是一個無限的政府。在這種背景下,政府審計只有選擇直接服務于行政機關,才能保證政府在資源配置和組織經(jīng)濟活動方面的效率,才能保證政府審計對整個國民經(jīng)濟的監(jiān)督。 進入新世紀,在經(jīng)濟上,我國建立起了社會主義市場經(jīng)濟體制,政府只需要掌握一定量的資源,代表公共利益,履行公共職責,提供公共物品和公共服務。但是政府要能夠真正代表公共利益,防止權力集中和暗箱操作,政府取得和使用資源的行為必須納入國家政治程序,即行政行為納入立法管理程序。 政治上,完善權力的監(jiān)督與制約機制,轉(zhuǎn)變政府職能,加強社會主義民主政治建設已經(jīng)成為不可逆轉(zhuǎn)的歷史潮流。十七大報告強調(diào),要堅持用制度管權、管事、管人,建立健全決策權、執(zhí)行權、監(jiān)督權既相互制約又相互協(xié)調(diào)的權力結(jié)構和運行機制。在我國決策權與執(zhí)行權都掌握在行政機關手中,那么立法機關的監(jiān)督作用就顯得非常重要。 審計的功能不僅是監(jiān)督政府的使用公共資金是否合法,而且能夠通過績效審計評價政府的行為,給政府提供咨詢和建議服務,促使政府使用公共資金更加節(jié)約和經(jīng)濟,有助于建立一個廉潔高效的政府。通過立法型模式的審計體制改革,就能夠為績效審計的全面開展鋪平道路。 可見,新的政治環(huán)境和經(jīng)濟環(huán)境都提出了要加強立法權對行政權監(jiān)督的要求,而政府審計的立法歸屬是非常符合這一要求的。 審計體制是其政治制度的表現(xiàn),是為政治制度服務的。三權分立的國家由于歷史和其他方面的原因,有的議會力量較強,審計機關由議會領導,實行立法型審計模式;有的國家司法意識較強,審計機關就隸屬司法系列。建立審計模式要因地制宜,不可一概而論。審計體制本身無所謂好壞之分,只要適合于本國國情,能真正發(fā)揮對權力的監(jiān)督和制衡作用,就是有效的。由于我國的根本政治制度是人民代表大會制度,相比司法型、獨立型模式,立法型模式更加適合我國的國情。 立法型模式不僅能解決審計工作獨立性問題,而且適合未來中國政治經(jīng)濟的發(fā)展需要,但考慮到現(xiàn)實的政治經(jīng)濟因素,改革的時機尚未成熟,因此立法型模式是政府審計體制改革的取向。把立法型模式作為改革的取向,是將審計工作的長遠目標和現(xiàn)實目標結(jié)合起來看問題,對展開政府審計體制改革,對加強政府審計監(jiān)督都有著重大的意義。 本文旨在為中國政治體制改革和審計事業(yè)發(fā)展做出有益的探索和貢獻,在理論上探索基本適合中國國情和未來政治經(jīng)濟發(fā)展需要的審計模式,在實踐上提出具有一定現(xiàn)實性和可行性的改革設想,為政府審計體制改革的政策研究和決策提供依據(jù)和參考。 本文主要包括以下四部分內(nèi)容: 第一部分緒論。首先介紹了選題的背景和意義,然后介紹了研究的思路、方法以及內(nèi)容,最后梳理了關于政府審計體制改革的國內(nèi)各種觀點和學說。 第二部分政府審計體制的概述。首先介紹了政府審計與政府審計體制的基本概念。由于各國政體和國情不同,審計體制模式也呈現(xiàn)出多樣性。其次,從審計體制的組織上、經(jīng)費上、人事上的獨立性,以及審計對象、審計目標、審計權限、審計結(jié)果披露幾個方面對國內(nèi)外不同模式的政府審計體制的概況進行了對比分析,再總結(jié)出我國政府審計體制在這幾個方面的缺陷。最后,從審計環(huán)境變化和審計目標變化兩方面說明了改革的必然性。經(jīng)濟環(huán)境方面,市場經(jīng)濟的確立需要建立公共財政制度,客觀上就需要對行政權力使用公共資金進行監(jiān)督。政治環(huán)境方面,社會主義民主政治建設和政治體制改革,要求完善人民代表大會制度和加強對行政權力的監(jiān)督,那么就應該賦予人大有效的監(jiān)督機制和手段適應政治民主建設的發(fā)展。審計目標方面,績效審計為審計體制改革提出了新要求。 第三部分政府審計體制改革的理想模式——立法型模式。首先,以美國為例介紹了立法型模式的實現(xiàn)基礎。雖然說我國的政治制度和經(jīng)濟體制與西方國家相比都有一定的差別,但是立法型審計模式作為世界上一種主流的政府審計模式,對于我國的審計體制改革實踐有具有較高的借鑒意義。我國加入WTO之后,國家對外開放日益深入,在全球一體化和知識經(jīng)濟時代的大背景下,要學習國外先進的經(jīng)驗,并結(jié)合現(xiàn)實國情,縮小與世界的差距。最后,分析了立法型審計體制模式對我國政府審計的意義何在。本文認為立法型審計模式的價值主要有五點:第一,立法型模式能夠較好地解決當前政府審計體制中最大的問題——獨立性的問題;第二,有助于解決審計結(jié)果披露問題;第三,能夠健全審計機關咨詢建議權;第四,有助于加強公共財政制度的建立;第五,有助于完善人民代表大會制度。 第四部分我國立法型政府審計模式的實現(xiàn)路徑。首先,對政府審計體制改革的各種路徑進行了比較和分析,得出結(jié)論——未來審計體制的改革方向是立法型模式。但實現(xiàn)立法型模式還面臨著歷史傳統(tǒng)的障礙、政府方面的阻力、制度轉(zhuǎn)換的繁瑣三方面的困難。然后,本文提出了擺脫困境的出路——選擇楊肅昌學者提出的“雙軌制”作為改革的折中方案。原因是與“升格論”、“垂直論”的審計體制改革觀點相比,“雙軌制”體制可從整體上提高審計的獨立性,而且更加符合當今世界國家審計的發(fā)展規(guī)律;與“立法論”、“獨立論”相比,在一定程度上避免了來自政府方面的阻力,更加具有可行性。最后,本文提出了實現(xiàn)立法型模式的改革設想。第一,改革的總體思路是加強人大監(jiān)督和審計監(jiān)督在各方面的結(jié)合,先實現(xiàn)“雙軌制”,然后在實現(xiàn)“雙軌制”的基礎上進一步改革,實現(xiàn)立法型模式。第二,改革要保持漸進性,力求社會變革的穩(wěn)妥、有序。 文章的創(chuàng)新之處有:第一,提出通過建立立法型政府審計模式,促進績效審計的全面開展,評價政府使用公共資源的經(jīng)濟性、效率性以及效果性,再發(fā)揮審計向政府和立法機關提供咨詢服務的功能,健全我國政府審計的咨詢建議權,促進政府的廉潔高效。第二,將審計體制與審計環(huán)境結(jié)合起來,提出審計環(huán)境深刻地影響著審計體制。政府審計體制是依據(jù)政府審計職能設置的,審計體制如果不適應審計環(huán)境的變化,將會嚴重影響審計對權力的制約和監(jiān)督作用。第三,在實踐上,提出了我國政府審計體制改革的一些設想,并具有一定的可行性。
[Abstract]:"No matter what kind of audit system and how the audit system evolves, it is to achieve the purpose of balance of power and enhance the independence of the audit. This fully illustrates that audit is the product of democratic politics. It will also have a process from imperfect to gradual perfection on the path of perfecting the Democratic Politics of various countries." (1) the change of the audit system, In order to enhance the independence of the audit and better play the balance of the audit to power. In Britain, the United States was initially an administrative model, but the practice proved that its independence was limited and the balance of power could not be played well, so it was later developed to the legislative type; Germany began to be a legislative type, and later a period of administrative, and then later. Finally, the development of the independent.2003 year, the Swedish national audit system reform, from the administrative model to the parliamentary control of the legislative model. This fully illustrates that in order to better play the role of audit, the audit system must be continuously developed and perfected.
At the beginning of the establishment of the government audit system, our country is still in the planned economy period. The government organs are directly responsible and directly involved in most of the economic activities of the country, and have mastered most of the country's resources. The administrative power has penetrated into the political, economic and social aspects, and the government is an infinite government in fact. Under this background, the government is the government. Only in order to ensure the efficiency of the government in the allocation of resources and the organization of economic activities, the government can guarantee the supervision of the government's audit to the whole national economy only by selecting direct service to the administrative organs.
In the new century, in the economy, our country has established a socialist market economy system. The government needs only a certain amount of resources, represents public interests, performs public duties, and provides public goods and public services. But the government can truly represent the public interests, prevent the centralization of power and the operation of the dark box, and the government can obtain and use the resources. The behavior must be incorporated into the national political process, that is, administrative behavior should be incorporated into the legislative management process.
In politics, it has become an irreversible historical trend to improve the supervision and restriction mechanism of power, change the function of government and strengthen the construction of socialist democratic politics. The report of the Seventeenth National Congress emphasizes that the power structure and operation of supervision and supervision should be established and perfected by system management, management and management, and the establishment and improvement of the right to decision-making, execution and supervision. Mechanism. In our country, both the decision-making power and the executive power are in the hands of the administrative organs, so the supervisory role of the legislature is very important.
The function of the audit is not only to supervise the legitimacy of the government's use of public funds, but also to evaluate the government's behavior through performance audit, to provide the government with advisory and advising services, to promote the government to use public funds more economically and economically, and to build a clean and efficient government. It can pave the way for the comprehensive development of performance audit.
It is obvious that the new political environment and the economic environment have put forward the requirement to strengthen the legislative power to supervise the administrative power, and the legislative ownership of the government audit is in line with this requirement.
The audit system is the performance of its political system and serves for the political system. Because of the historical and other aspects of the three powers, some countries have strong parliamentary strength, the audit institutions are led by the parliament, and the legislative type auditing mode is carried out. Some countries have strong judicial consciousness, and the auditing organs are subordinate to the judicial series. The audit system itself can not be generalized. The audit system itself is not good or bad. As long as it is suitable for the national conditions of the country, it can really play the role of supervision and balance of power. Because the fundamental political system of our country is the system of the people's Congress, it is more suitable for the national conditions of our country compared with the judicial, independent model and legislative model.
The legislative model can not only solve the independence of the audit work, but also fit the needs of the future China's political and economic development. However, considering the realistic political and economic factors, the opportunity of reform is not ripe. Therefore, the legislative model is the orientation of the reform of the government audit system. The combination of long-term goals and realistic goals is of great significance to the reform of government audit system and the strengthening of government auditing supervision.
The purpose of this paper is to make a useful exploration and contribution to the reform of China's political system and the development of audit, and to explore the auditing model which is basically suitable for the situation of China and the development of the future political and economic development in theory, and to put forward some practical and feasible reform ideas in practice, and study and resolve the policy of the reform of the government's audit system. The policy provides the basis and reference.
This article mainly includes the following four parts:
The first part is the introduction. First, it introduces the background and significance of the topic, then introduces the ideas, methods and contents of the research, and finally combs all the domestic viewpoints and theories about the reform of the government audit system.
The second part is an overview of the government audit system. First, it introduces the basic concepts of the government audit and the government audit system. Due to the different countries and national conditions, the audit system pattern also presents diversity. Secondly, from the organization of the audit system, the independence of the personnel, the audit target, the audit authority, the audit node, and the audit target, the audit target, the audit authority and the audit node. The general situation of government audit system in different modes at home and abroad is compared and analyzed, and the defects of the government audit system in China are summarized. Finally, the inevitability of the reform is explained from the two aspects of the change of audit environment and the change of audit target. The establishment of market economy needs to be established through the economic environment. The public finance system requires the supervision of the use of public funds by administrative power. In the political environment, the construction of socialist democracy and the reform of the political system, the system of the people's Congress and the supervision of the administrative power should be perfected. Then the effective supervision mechanism and means of the people's Congress should be given to the political democracy. In terms of audit objectives, performance auditing has put forward new requirements for the reform of audit system.
The third part is the ideal mode of the reform of the government audit system - the legislative model. First, the United States is taken as an example to introduce the basis for the realization of the legislative model. Although the political and economic systems in our country have certain differences compared with the western countries, the legislative audit model is the mainstream of the government audit model in the world. After China's accession to WTO, China has become more open to the outside world. Under the background of global integration and knowledge economy, we should learn from the advanced experience of foreign countries and reduce the gap with the world in the light of the actual conditions of the world. Finally, the legislative model of the audit system is analyzed. The significance of the government audit in China is that there are five main points in this paper: first, the legislative model can better solve the problem of the biggest problem in the current government audit system - the problem of independence; second, help to solve the problem of audit results disclosure; third, can improve the Advisory authority of audit institutions; Fourth, it helps to strengthen the establishment of the public financial system; fifth, it helps to improve the people's Congress system.
The fourth part is the way to realize the mode of the legislative government audit in China. First, it compares and analyses the various paths of the reform of the government audit system, and draws a conclusion that the direction of the reform of the future audit system is the legislative model. But the realization of the legislative pattern also faces the obstacles of historical tradition, the resistance of the government and the transformation of the system. Then, this paper puts forward the way out of the dilemma - the "double track system" proposed by Yang Suchang scholars as the compromise solution. The reason is that the "double track" system can improve the independence of audit as a whole, and the system of "vertical theory" can improve the independence of audit as a whole, and more. In accordance with the law of development of the current world national audit, it has avoided the resistance from the government to a certain extent compared with "the theory of legislation" and "independence". Finally, this paper puts forward the reform idea of realizing the legislative pattern. First, the general idea of the reform is to strengthen the supervision and audit supervision of the people's Congress. The "double track system" is realized first, and then on the basis of the realization of the "double track system", further reform and the realization of the legislative model. Second, the reform should keep gradual and strive for the stable and orderly social change.
The innovation of this article is as follows: first, it is proposed to promote the overall development of the performance audit through the establishment of a legislative model of government audit, to evaluate the economy, efficiency and effectiveness of the government to use public resources, to give full play to the ability of the government and the legislature to provide advisory services, to improve the advice and advice of the government and to promote the administration of the government. The integrity and efficiency of the government. Second, combining the audit system with the audit environment, the audit environment has a profound influence on the audit system. The government audit system is set up according to the government audit function. If the audit system does not adapt to the changes in the audit environment, the audit system will seriously affect the restriction and supervision of the audit to power. Third, in practice, the audit system will be in practice. It puts forward some ideas for reforming our government auditing system and has certain feasibility.

【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：D922.27

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