【摘要】： 一直以來,國家審計(jì)體制改革問題引起社會的高度關(guān)注,審計(jì)理論界多位專家學(xué)者、審計(jì)實(shí)務(wù)工作者、社會上關(guān)心審計(jì)的專業(yè)人士,都從不同角度來分析研究我國審計(jì)體制改革的必要性和實(shí)施方案,提出了許多有價(jià)值的理論觀點(diǎn);普通社會公眾對國家審計(jì)能夠發(fā)揮更大作用,寄予厚望,部分全國政協(xié)委員紛紛上書提案,要求進(jìn)行國家審計(jì)體制改革。綜合比較每個(gè)改革方案,都不同程度地存在不足和缺陷。本論文認(rèn)為,國家審計(jì)體制改革方案的研究與設(shè)計(jì),需要我們立足國家現(xiàn)有權(quán)力架構(gòu),從法律角度出發(fā),全面審視全社會各大利益群體的博弈對比和力量均衡,尋找一個(gè)更合理、更能為全社會普遍接受的相關(guān)方案。 為此,本論文在全面肯定現(xiàn)有審計(jì)體制對我國經(jīng)濟(jì)社會發(fā)展積極意義的基礎(chǔ)上,全面剖析現(xiàn)行審計(jì)體制存在的主要弊端及原因分析,綜合分析國家審計(jì)的外部環(huán)境以及幾種審計(jì)體制改革方案的優(yōu)缺點(diǎn),按照分權(quán)制衡的法學(xué)基本原理,結(jié)合我國國情,就我國國家審計(jì)體制改革的總體目標(biāo)及實(shí)施步驟,提出自己的研究成果,即:必須改革、分步推進(jìn),近期采取垂直管理的行政型管理體制,最終過渡到立法型管理體制。
[Abstract]:For a long time, the reform of the national audit system has aroused great concern in the society. Many experts and scholars in the field of audit theory, auditing practitioners and professionals in the community are concerned about auditing. They have analyzed and studied the necessity and implementation plan of the audit system reform in China from different angles, and put forward many valuable theoretical viewpoints. The general public has great hopes that the state audit can play a greater role. A number of CPPCC National Committee members have submitted proposals for national audit system reform. Comprehensive comparison of each reform program, to varying degrees, there are shortcomings and defects. This paper holds that the research and design of the reform of the national audit system requires us to examine the game comparison and power balance of the whole society from the angle of law, based on the existing power structure of the country. To find a more reasonable, more generally accepted by the whole society of the relevant programs. Therefore, on the basis of affirming the positive significance of the existing audit system to the economic and social development of our country, this paper comprehensively analyzes the main drawbacks and causes of the current audit system. This paper comprehensively analyzes the external environment of national audit and the advantages and disadvantages of several kinds of audit system reform schemes. According to the basic principle of law of separation of powers and checks and balances, combined with the national conditions of our country, the overall goal and implementation steps of the reform of national audit system in our country are discussed. The author puts forward his own research achievements, that is, we must reform, advance step by step, adopt the administrative management system of vertical management in the near future, and finally transition to the legislative management system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：D922.27

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 康琳;大連城市管理行政執(zhí)法對策研究[D];大連理工大學(xué);2011年

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本文編號：2169543