【摘要】： 國家審計作為一種具有較高獨立性和高層次的現(xiàn)代國家綜合經(jīng)濟監(jiān)督制度，在我國已經(jīng)走過了20多年的歷程。全國各級審計機關(guān)和廣大審計工作者在黨中央、國務(wù)院和地方各級黨委、政府的領(lǐng)導(dǎo)下，不斷發(fā)展和完善了具有中國特色的審計監(jiān)督制度，取得了顯著成績。但同時還應(yīng)看到，由于審計內(nèi)、外部環(huán)境的影響，，新舊體制問題的不斷暴露，審計工作還存在一些被干擾和阻撓、審計難處理更難及審計風(fēng)險加大等困難和問題，探究原因?qū)徲嬻w制缺陷構(gòu)成其重要影響因素之一。如何創(chuàng)新構(gòu)建一種既能弱化上述矛盾，又能強化我國社會主義市場經(jīng)濟體制下的宏觀經(jīng)濟監(jiān)督，從而更好服務(wù)于構(gòu)建社會主義和諧社會的我國當(dāng)代國家審計組織體制?就成為目前審計界廣泛關(guān)注的話題。立足我國現(xiàn)階段國家審計實際，結(jié)合審計理論與實務(wù)的發(fā)展，借鑒國外國家審計體制成功經(jīng)驗，體現(xiàn)我國國家審計組織體制的時代性和民族性，既要適應(yīng)現(xiàn)時生產(chǎn)力和生產(chǎn)關(guān)系發(fā)展水平，又要符合我國國情和傳統(tǒng)文化。本文就是在這樣的前提下，從當(dāng)前我國進行的社會主義市場經(jīng)濟體制入手，從國家審計現(xiàn)狀著眼，站在創(chuàng)新架構(gòu)國家現(xiàn)代審計體制(模式)角度，用聯(lián)系和發(fā)展的觀點、層次和結(jié)構(gòu)的觀點、實證和歸納的觀點，通過中外國家審計體制演變、比較，提出了自己的兩種設(shè)想。一種是將現(xiàn)行體制改組為并行與中央紀律檢查委員會的中央審計委員會；一種是改按國家支柱行業(yè)起基礎(chǔ)性作用的區(qū)域經(jīng)濟發(fā)展程度或者說與中央財政繳撥關(guān)系確立國家審計組織體制，實行二元行政型審計體制。
[Abstract]:As a modern comprehensive economic supervision system with high independence and high level, state audit has gone through a course of more than 20 years in our country. Under the leadership of the Party Central Committee, the State Council and the local party committees and governments, auditing institutions at all levels and the vast number of auditors at all levels throughout the country have continuously developed and improved the audit supervision system with Chinese characteristics, and have made remarkable achievements. But at the same time, it should also be noted that due to the influence of the internal and external environment of the audit, the continuous exposure of the problems of the new and old systems, there are still some difficulties and problems in the audit work such as being interfered with and obstructed, the audit is more difficult to handle and the audit risks are increasing. Exploring the defects of the audit system constitutes one of the important influencing factors. How to innovate and construct a kind of contemporary state audit organization system which can not only weaken the above contradiction, but also strengthen the macroeconomic supervision under the socialist market economy system so as to better serve the construction of the socialist harmonious society? It has become a topic of wide concern in the auditing field at present. Based on the current state audit practice in our country, combined with the development of audit theory and practice, and drawing lessons from the successful experiences of foreign countries, this paper shows the epoch and nationality of the national audit organization system in our country. It is necessary not only to adapt to the present productive forces and the level of development of relations of production, but also to conform to the national conditions and traditional culture of our country. This paper is based on this premise, starting with the current socialist market economy system in our country, starting with the current state audit situation, standing at the angle of innovating the national modern audit system (mode), using the viewpoint of connection and development. Through the evolution and comparison of the auditing system between China and foreign countries, the author puts forward his own two ideas. One is to restructure the existing system into a central audit committee in parallel with the Central Disciplinary Inspection Commission; One is to establish the state audit organization system according to the degree of regional economic development which plays a basic role in the national pillar industry or to establish the state audit organization system with the central financial contribution and allocation, and to implement the dual administrative audit system.
【學(xué)位授予單位】：長春理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.22

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