【摘要】： 審計(jì)體制是審計(jì)制度的組織形式,是審計(jì)機(jī)關(guān)的設(shè)置、法律地位、隸屬關(guān)系、職責(zé)權(quán)限等方面的體系結(jié)構(gòu)和制度的總稱。自1983我國(guó)審計(jì)體制建立以來(lái),全國(guó)各級(jí)地方政府審計(jì)機(jī)關(guān)在各級(jí)黨委、政府的正確領(lǐng)導(dǎo)和社會(huì)各界的大力支持下,較好地發(fā)揮了審計(jì)監(jiān)督職能,揭露了許多重大經(jīng)濟(jì)犯罪、損失浪費(fèi)和管理不善等問題。但是,隨著我國(guó)民主政治和市場(chǎng)經(jīng)濟(jì)的進(jìn)一步發(fā)展,在原有政治和經(jīng)濟(jì)體制基礎(chǔ)上建立的審計(jì)體制已越來(lái)越不適應(yīng)新經(jīng)濟(jì)時(shí)代的發(fā)展要求,暴露出許多缺陷和不足,地方政府審計(jì)機(jī)關(guān)更是問題重重。 本文選取地方政府審計(jì)體制為研究對(duì)象,首先從機(jī)構(gòu)設(shè)置、領(lǐng)導(dǎo)體制、經(jīng)費(fèi)來(lái)源等方面對(duì)我國(guó)目前地方審計(jì)體制的現(xiàn)狀進(jìn)行了客觀、全面的分析,然后通過與國(guó)外不同模式審計(jì)體制和我國(guó)中央審計(jì)體制進(jìn)行對(duì)比,總結(jié)出了我國(guó)目前地方政府審計(jì)體制的諸多特點(diǎn),在此基礎(chǔ)上,筆者客觀、系統(tǒng)地分析了我國(guó)現(xiàn)行地方政府審計(jì)體制中存在的各種缺陷,其中包括審計(jì)獨(dú)立性差,審計(jì)結(jié)果披露受限,審計(jì)效率低下等等,并從制度和法律層面對(duì)其原因進(jìn)行了深入探討。最后,針對(duì)我國(guó)現(xiàn)行地方政府審計(jì)體制存在的這些問題,在比較國(guó)外不同審計(jì)體制模式的基礎(chǔ)上,總結(jié)經(jīng)驗(yàn),獲得啟示,提出了一系列完善我國(guó)現(xiàn)行地方政府審計(jì)體制的對(duì)策和建議。
[Abstract]:Audit system is the organization form of audit system. It is the general name of the system structure and system in the aspects of setting up of audit institution, legal status, subordinate relationship, responsibility and authority, etc. Since the establishment of the audit system in China in 1983, the audit institutions of local governments at all levels in the country, with the correct leadership of the government at all levels and the strong support of all sectors of the society, have played a better role in auditing supervision and exposed many major economic crimes. Loss, waste, mismanagement, etc. However, with the further development of democratic politics and market economy in China, the audit system established on the basis of the original political and economic system has become more and more unsuited to the requirements of the development of the new economic era, exposing many shortcomings and deficiencies. Local government audit institutions are even more problematic. This paper selects the audit system of local government as the object of study. Firstly, it makes an objective and comprehensive analysis of the present situation of the local audit system in China from the aspects of institutional setup, leadership system, and funding sources, and so on. Then, by comparing with the audit system of foreign countries and the central audit system of our country, this paper sums up many characteristics of the audit system of local government in our country at present, and on this basis, the author is objective. This paper systematically analyzes various defects existing in the present audit system of local government in China, including poor independence of audit, limited disclosure of audit results, inefficiency of audit, etc., and makes a deep discussion on its causes from the aspects of system and law. Finally, aiming at these problems existing in the present audit system of local government in our country, on the basis of comparing the different audit system modes in foreign countries, the author summarizes the experience and obtains the enlightenment. This paper puts forward a series of countermeasures and suggestions to perfect the audit system of local government in our country.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 馮均科;論市場(chǎng)經(jīng)濟(jì)條件下我國(guó)審計(jì)制度的改革與完善[J];財(cái)經(jīng)理論與實(shí)踐;1994年02期

2 李季澤;新世紀(jì)國(guó)家審計(jì)發(fā)展的條件與趨勢(shì)[J];財(cái)貿(mào)經(jīng)濟(jì);2001年01期

3 張景洪,丁寶貞;關(guān)于完善審計(jì)管理體制的思考[J];當(dāng)代審計(jì);1999年05期

4 楊標(biāo);國(guó)家審計(jì)監(jiān)督存在的缺陷[J];經(jīng)濟(jì)師;2005年03期

5 湖北省審計(jì)體制改革課題組;我國(guó)國(guó)家審計(jì)體制改革研究[J];理論月刊;2003年10期

6 徐紅;試論構(gòu)建我國(guó)新型的國(guó)家審計(jì)體制[J];商場(chǎng)現(xiàn)代化;2005年14期

7 郎少萍;試探我國(guó)國(guó)家審計(jì)領(lǐng)導(dǎo)體制的改革[J];上海會(huì)計(jì);2000年11期

8 王秀明;21世紀(jì)我國(guó)國(guó)家審計(jì)發(fā)展趨勢(shì)展望[J];審計(jì)理論與實(shí)踐;2001年01期

9 秦榮生;從國(guó)際趨勢(shì)看我國(guó)政府審計(jì)的改革方向[J];審計(jì)理論與實(shí)踐;1994年03期

10 尹平;論我國(guó)地方審計(jì)體制改革[J];審計(jì)與經(jīng)濟(jì)研究;2002年05期

，

本文編號(hào)：2433578