【摘要】： 獨立性是開展審計監(jiān)督的必要條件,是審計監(jiān)督的“生命線”。沒有獨立性,客觀公正的審計監(jiān)督便無從談起。重視并追求審計監(jiān)督的獨立性是各國政府的共識,世界各國根據(jù)本國國情選擇了不同的國家審計體制模式,都注意在國家審計機關(guān)的組織地位、審計人員的任免、審計經(jīng)費的保障等方面通過法律切實保障國家審計的獨立性。 我國的國家審計機關(guān)分為國家審計署和地方各級審計機關(guān),根據(jù)《中華人民共和國憲法》第一百零九條規(guī)定:“縣級以上的地方各級人民政府設立審計機關(guān)。地方各級審計機關(guān)依照法律規(guī)定獨立行使審計監(jiān)督權(quán),對本級人民政府和上一級審計機關(guān)負責”,地方各級人民政府于1983年起設立了審計機關(guān)。應該說地方審計制度在建立初期適應了我國政治、經(jīng)濟體制的運行要求,促進了我國地方政治、經(jīng)濟的發(fā)展。地方審計機關(guān)在維護國家財經(jīng)紀律,保護國有資產(chǎn),保證地方各部門、單位的財政、財務收支合法性、真實性和效益性方面做出了重要貢獻并成為社會主義經(jīng)濟監(jiān)督的重要形式。隨著改革開放的深入,這一體制不可避免地暴露出缺陷和不足,特別是2004年“審計風暴”后,出現(xiàn)了中央與地方審計工作差距顯著增大等新情況。地方審計機關(guān)雙重領(lǐng)導體制嚴重制約了地方審計機關(guān)工作的獨立性,人、財、物都受制于地方政府,在工作中既要服從上級審計機關(guān)的業(yè)務指導,又要服從地方長官的意志。特別是在地方自主權(quán)不斷擴大的情況下,這種審計體制不可避免地會袒護地方利益,有時為了地方利益和部門利益甚至不惜損害和放棄國家和人民利益,致使地方審計機關(guān)的獨立性、客觀性、公正性受到嚴重侵犯,從而也在很大程度上增加了審計風險。如何保持地方審計機關(guān)的獨立性將極大地影響到地方審計機關(guān)的權(quán)威性、公正性,也是制約地方審計機關(guān)發(fā)展的重要因素。本文從公共管理理論的角度,通過對國外審計獨立性的發(fā)展及影響因素的研究,以及本地區(qū)相關(guān)人員的問卷調(diào)查,對地方審計機關(guān)獨立性影響因素進行分析,提出了地方審計機關(guān)保持獨立性的建議。維護地方審計機關(guān)獨立性最主要的措施就是改革目前的地方審計管理體制,最可行、有效的方法是對省及以下地方審計機關(guān)實行垂直領(lǐng)導,包括人權(quán)、財權(quán)、事權(quán)三方面全部歸口國家審計署管理,切斷地方審計機關(guān)與地方政府和部門的利益聯(lián)系,強化地方審計機關(guān)的獨立性,真正發(fā)揮地方審計機關(guān)審計監(jiān)督的作用。同時,賦予地方審計機關(guān)屬地管轄權(quán),獨立地對屬地的單位進行審計監(jiān)督。在相關(guān)法律規(guī)定下,地方審計機關(guān)可以自行公告審計結(jié)果,并提高審計處理處罰力度,適時推動審計問責制。
[Abstract]:Independence is the necessary condition of audit supervision and the lifeline of audit supervision. Without independence, objective and impartial audit supervision is impossible. It is the consensus of governments to attach importance to and pursue the independence of audit supervision. Countries all over the world have chosen different national audit system models according to their national conditions. They all pay attention to the organizational status of national audit institutions and the appointment and removal of auditors. The protection of audit funds and other aspects through the law to effectively protect the independence of state audit. The state audit organs in China are divided into the State Audit Office and the local audit organs at various levels. According to Article 109 of the Constitution of the people's Republic of China, "Local people's governments at or above the county level shall establish audit organs. Local audit institutions at all levels shall independently exercise the right of audit supervision in accordance with the provisions of the law and shall be responsible to the people's governments at the corresponding level and to the audit institutions at the next higher level. "the local people's governments at various levels have established audit institutions since 1983. It should be said that the local audit system adapted to the requirements of our country's political and economic system at the early stage of its establishment, and promoted the development of our local politics and economy. Local audit institutions maintain the state's financial and economic discipline, protect state-owned assets, and ensure the financial and financial revenue and expenditure legitimacy of various local departments and units, Authenticity and efficiency made important contributions and become an important form of socialist economic supervision. With the deepening of reform and opening up, the system inevitably exposes defects and deficiencies, especially after the "audit storm" in 2004, the gap between central and local audit work has increased significantly. The dual leadership system of the local audit institutions has seriously restricted the independence of the work of the local audit institutions. People, money and things are all subject to the local government. In their work, they should not only serve the professional guidance of the higher audit institutions, but also the will of the local governors. In particular, in the context of increasing local autonomy, such audit systems inevitably favour local interests, sometimes for the benefit of local and sectoral interests, even at the expense of the interests of the State and the people, As a result, the independence, objectivity and impartiality of the local audit institutions are seriously violated, thus increasing the audit risk to a great extent. How to maintain the independence of the local audit institutions will greatly affect the authority and impartiality of the local audit institutions, and it is also an important factor that restricts the development of the local audit institutions. From the perspective of public management theory, this paper analyzes the influencing factors of the independence of local audit institutions by studying the development of foreign audit independence and the influencing factors, as well as the questionnaire survey of relevant personnel in the region. The suggestion of maintaining the independence of local audit institutions is put forward. The most important measure to safeguard the independence of local audit institutions is to reform the current local audit management system. The most feasible and effective method is to exercise vertical leadership over local audit institutions at and below the provincial level, including human rights and financial power. All three aspects of the authority are under the management of the State Audit Office, cutting off the interests of the local audit institutions and local governments and departments, strengthening the independence of the local audit institutions, and giving full play to the role of the audit supervision of the local audit institutions. At the same time, local audit institutions are given territorial jurisdiction and independent audit supervision over territorial units. Under the relevant laws and regulations, the local audit institutions can announce the audit results on their own, improve the punishment of audit processing, and promote the audit accountability system at the right time.
【學位授予單位】：西北大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.227

【引證文獻】

相關(guān)碩士學位論文 前1條

1 于飛;我國地方審計體制研究[D];復旦大學;2010年

，

本文編號：2312805