本文選題：審計(jì) + 國(guó)家審計(jì)　； 參考：《蘇州大學(xué)》2007年碩士論文

【摘要】： 國(guó)家審計(jì)監(jiān)督是依法對(duì)政府職能與行為實(shí)施經(jīng)濟(jì)監(jiān)督的主要形式。我國(guó)在1983年就依據(jù)憲法設(shè)立了國(guó)家審計(jì)機(jī)關(guān),依法獨(dú)立行使審計(jì)監(jiān)督權(quán)。在過(guò)去的二十多年實(shí)踐中,全國(guó)審計(jì)機(jī)關(guān)和廣大審計(jì)工作者在黨中央、國(guó)務(wù)院和地方各級(jí)黨委、政府的領(lǐng)導(dǎo)下,不斷發(fā)展和完善了具有中國(guó)特色的審計(jì)監(jiān)督制度,取得了令人矚目的成績(jī)。但同時(shí)還應(yīng)看到,由于審計(jì)內(nèi)、外部環(huán)境的變化,國(guó)家審計(jì)體制相關(guān)問(wèn)題的不斷暴露,尤其在我國(guó)加入世貿(mào)組織之后,一些新的問(wèn)題不斷出現(xiàn),審計(jì)工作還存在一些困難和問(wèn)題,比如:社會(huì)經(jīng)濟(jì)秩序混亂,有法不依和財(cái)經(jīng)活動(dòng)中虛假現(xiàn)象嚴(yán)重,給全面落實(shí)審計(jì)法帶來(lái)一定困難;審計(jì)機(jī)關(guān)在一定程度上缺乏獨(dú)立性,在依法行使審計(jì)監(jiān)督權(quán)時(shí)常常受到干擾和阻撓;審計(jì)監(jiān)督與其他經(jīng)濟(jì)監(jiān)督的關(guān)系尚未理順,審計(jì)機(jī)關(guān)的獨(dú)立性和權(quán)威性不斷受到挑戰(zhàn)等。其實(shí),上述問(wèn)題的存在也正與我國(guó)國(guó)家審計(jì)體系密切相關(guān),歸根結(jié)底多是受到國(guó)家審計(jì)模式的影響。 在新時(shí)期,黨的十六大和十屆全國(guó)人大對(duì)我國(guó)改革開(kāi)放和現(xiàn)代化建設(shè)的跨世紀(jì)發(fā)展做出了新的戰(zhàn)略部署,為審計(jì)事業(yè)的發(fā)展指明了方向,同時(shí)也對(duì)審計(jì)工作提出了新的更高的要求,審計(jì)工作將面臨著新的形勢(shì)和考驗(yàn)。面對(duì)已經(jīng)到來(lái)的21世紀(jì),中國(guó)的審計(jì)路子該怎樣走?構(gòu)建什么樣的國(guó)家審計(jì)模式,才能適應(yīng)社會(huì)主義現(xiàn)代化建設(shè)和改革開(kāi)放的需要?這些都是值得認(rèn)真研究的課題。 如何選擇國(guó)家審計(jì)的模式,是一個(gè)復(fù)雜的問(wèn)題。同時(shí)它對(duì)審計(jì)工作的進(jìn)一步展開(kāi)有直接的影響。在此本文,從未來(lái)21世紀(jì)中國(guó)審計(jì)發(fā)展戰(zhàn)略方向出發(fā),通過(guò)對(duì)中外審計(jì)模式的比較以及對(duì)我國(guó)國(guó)家審計(jì)歷史的沿革進(jìn)行總結(jié)的基礎(chǔ)上,建議我國(guó)應(yīng)采用立法型國(guó)家審計(jì)模式。辯證地、實(shí)事求是地對(duì)如何將我國(guó)行政型國(guó)家審計(jì)模式向立法型國(guó)家審計(jì)模式的轉(zhuǎn)變進(jìn)行了分析和探索,大膽地提出了自己的設(shè)想,為構(gòu)建社會(huì)主義和諧社會(huì)貢獻(xiàn)自己綿薄之力。
[Abstract]:State audit supervision is the main form of economic supervision of government function and behavior according to law. In 1983, our country established the state audit institution according to the constitution, and independently exercised the audit supervision power according to law. In the past 20 years or so, under the leadership of the Party Central Committee, the State Council and local party committees and governments, the auditing institutions and the vast number of auditors throughout the country have continuously developed and improved the audit supervision system with Chinese characteristics. Remarkable achievements have been made. But at the same time, it should also be noted that due to the changes in the internal and external environment of the audit, the problems related to the national audit system are constantly exposed, especially after China's accession to the WTO, some new problems are constantly emerging. There are still some difficulties and problems in the audit work, such as: the social and economic order is chaotic, the law is not obeyed and the false phenomenon in financial and economic activities is serious, which brings some difficulties to the full implementation of the Audit Law, and the audit organs lack independence to a certain extent. The relationship between audit supervision and other economic supervision has not been straightened out, and the independence and authority of audit institutions are constantly challenged. In fact, the existence of these problems is also closely related to the national audit system of our country. In the final analysis, most of them are influenced by the mode of state audit. In the new period, The 16th National Congress of the Party and the Tenth National people's Congress have made new strategic arrangements for the cross-century development of China's reform, opening up and modernization drive, pointing out the direction for the development of the auditing cause, and at the same time putting forward new and higher requirements for the audit work. The audit work will face new situation and test. In the face of the coming 21st century, how should China's audit approach be taken? What kind of national audit model can be constructed to meet the needs of socialist modernization and reform and opening up? It is a complicated problem how to choose the mode of state audit. At the same time, it has a direct impact on the further development of audit work. In this paper, based on the strategic direction of China's audit development in the 21st century, and on the basis of the comparison between Chinese and foreign audit models and the history of China's national audit, it is suggested that our country should adopt the legislative state audit model. Dialectically and realistically, this paper analyzes and explores how to transform the administrative state audit model into the legislative state audit model, and puts forward its own ideas boldly. To build a harmonious socialist society to contribute their own modest force.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F239.44

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 俞遠(yuǎn);;信息時(shí)代的軍隊(duì)審計(jì)模式創(chuàng)新[J];審計(jì)月刊;2011年11期

2 徐向真;;我國(guó)政府審計(jì)制度建設(shè)研究[J];西安財(cái)經(jīng)學(xué)院學(xué)報(bào);2013年04期

相關(guān)博士學(xué)位論文 前2條

1 王華;基于政府治理的國(guó)家審計(jì)研究[D];西南財(cái)經(jīng)大學(xué);2009年

2 車(chē)桂娟;基于政府審計(jì)視角的政府內(nèi)部控制研究[D];武漢大學(xué);2012年

相關(guān)碩士學(xué)位論文 前4條

1 袁洋;論國(guó)家審計(jì)程序的法律保障[D];湘潭大學(xué);2009年

2 薛施貞;高校審計(jì)監(jiān)督的實(shí)效性探討[D];山東大學(xué);2010年

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

4 秦貞婷;基于國(guó)家治理的國(guó)家審計(jì)研究[D];山東財(cái)經(jīng)大學(xué);2013年

，

本文編號(hào)：1999256