【摘要】： 國家審計(jì)作為國家社會(huì)經(jīng)濟(jì)的免疫系統(tǒng),是國家監(jiān)督體系中的重要組成部分。自西周時(shí)期國家審計(jì)萌芽到現(xiàn)在已經(jīng)歷了幾千年的發(fā)展,在這期間,審計(jì)實(shí)踐得到了充足發(fā)展,并且,眾多學(xué)者參與到審計(jì)領(lǐng)域的研究之中,其中對(duì)于審計(jì)職能的研究也不例外。但文獻(xiàn)中多是分析審計(jì)的具體職能,提出單職能論或多職能論,而沒有從國家審計(jì)的演化歷史和產(chǎn)生根源中尋求國家審計(jì)職能的演化規(guī)律,且提出的國家審計(jì)職能都具有一定的時(shí)代局限性,不能夠指導(dǎo)未來審計(jì)職能的研究和實(shí)踐工作。因此,隨著國家審計(jì)在社會(huì)體系中的監(jiān)督地位日益提高,以及社會(huì)公眾對(duì)國家審計(jì)所賦予的更多信任,研究國家審計(jì)職能的演化規(guī)律具有一定的理論和實(shí)踐意義。 以史為鑒,尊重歷史是本文研究的立足點(diǎn)。文中首先分析了國家審計(jì)產(chǎn)生的根源,并從眾多文獻(xiàn)中提取出國家審計(jì)源于公共受托責(zé)任的觀點(diǎn),它因公共受托責(zé)任的產(chǎn)生而產(chǎn)生,又因公共受托責(zé)任的發(fā)展而發(fā)展。公共受托責(zé)任本身反映了動(dòng)態(tài)的社會(huì)關(guān)系,因此,國家審計(jì)本身也是變化的,而作為國家審計(jì)本質(zhì)的反映,國家審計(jì)職能也是一種動(dòng)態(tài)的社會(huì)關(guān)系,由此,選取公共受托責(zé)任作為全文研究國家審計(jì)職能演化的基線。 在選取基線的基礎(chǔ)上,從國家的發(fā)展歷程出發(fā),分別分析了古代時(shí)期、民國時(shí)期、革命根據(jù)地時(shí)期和建國后時(shí)期幾個(gè)階段中國家審計(jì)職能和公共受托責(zé)任的演化歷程,從這兩個(gè)演化歷程中提取出影響國家審計(jì)職能實(shí)現(xiàn)程度的七個(gè)因素,即國家審計(jì)體制、國家經(jīng)濟(jì)發(fā)展水平、國家政府職能、法律制度、政治民主程度、審計(jì)技術(shù)和審計(jì)人員能力。 為了從定量角度驗(yàn)證這些因素的合理性,文中按照問卷設(shè)計(jì)的原則、程序并遵循問卷處理的步驟對(duì)這些影響因素進(jìn)行了實(shí)證分析。樣本選自國家審計(jì)署、地方審計(jì)機(jī)構(gòu)和地方科研院所從事國家審計(jì)研究和工作的人員,對(duì)于問卷調(diào)查結(jié)果應(yīng)用SPSS統(tǒng)計(jì)軟件進(jìn)行了相關(guān)性分析和回歸分析,得出每個(gè)時(shí)期中這些因素之間的相關(guān)性及這些因素對(duì)國家審計(jì)職能的解釋程度,證明了文中提取出的七個(gè)因素的合理性。 最后,文中分析了公共受托責(zé)任和國家審計(jì)職能的內(nèi)涵及演化特點(diǎn),探析了公共受托責(zé)任和國家審計(jì)職能的演化方向。然后按照歸納演繹的方法,從國家審計(jì)的本質(zhì)和影響國家審計(jì)職能的七個(gè)因素出發(fā),采用辯證的研究方法,提取出國家審計(jì)職能演化的總體規(guī)律和一般規(guī)律,并從系統(tǒng)動(dòng)力學(xué)的角度,探索了國家審計(jì)職能演化的動(dòng)力機(jī)制,這從多層面和多角度為認(rèn)識(shí)國家審計(jì)職能演化提供了依據(jù)。
[Abstract]:The national audit, as the immune system of the national social economy, is an important part of the national supervision system. Since the beginning of the national audit in the Western Zhou Dynasty, it has experienced several thousand years of development. During this period, the audit practice has been fully developed, and many scholars are involved in the research of the audit field, and the research on the audit function is no exception. However, in the literature, the specific functions of the audit are analyzed, the single-function theory or the multi-function theory is put forward, and the evolution law of the national audit function is not sought from the evolution history and the origin of the national audit, and the proposed national audit function has a certain age limitation, It is not able to guide the research and practice of the future audit function. Therefore, with the increasing of the state audit in the social system, and the more trust that the public gives to the national audit, the study of the evolution law of the national audit function has a certain theoretical and practical significance. Taking the history as a reference, the respect for history is the standing of the study in this paper. The paper first analyzes the origin of the national audit, and extracts from a number of documents the view that the state audit originates from the responsibility of the public trust, which is due to the creation of the responsibility of the public trust and the development of the responsibility of the public trust. Development. The responsibility of the public accountability itself reflects the dynamic social relations, so the national audit itself is also changed, and as a reflection of the essence of the national audit, the national audit function is also a dynamic social relation. As a result, the public entrusted responsibility is selected as the full-text study of the evolution of the national audit function On the basis of the selection of the baseline, the national audit function and the public trust responsibility in the ancient times, the Republic of the Republic of China, the period of the revolutionary base area and the post-founding period were analyzed based on the development course of the country, respectively. The evolution of the country's audit function is extracted from the two evolutionary processes, namely, the national audit system, the national economic development level, the national government function, the legal system, the degree of political democracy, the audit technology and the trial. To verify the rationality of these factors from a quantitative point of view, these effects are based on the principles and procedures of the questionnaire design and the steps taken by the questionnaire The sample is selected from the National Audit Office, the local audit institution and the local scientific research institute to carry out the national audit research and work. The results of the questionnaire are related to the SPSS statistical software. Based on the analysis of sex and regression, the correlation between these factors in each period and the degree of explanation of these factors to the national audit function are obtained. Finally, the paper analyses the connotation and evolution of the responsibility of the public trust and the state audit function, and probes into the responsibility of the public trust and the state audit function. The evolution direction of the national audit function. Then, according to the inductive and deductive method, from the essence of the national audit and the seven factors that affect the national audit function, a dialectical method of research is adopted to extract the general rule and the general rule of the evolution of the national audit function. And from the angle of system dynamics, the dynamic mechanism of the evolution of national audit function is explored, which is from the multi-level and multi-angle to the recognition of the country.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.44

【引證文獻(xiàn)】

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本文編號(hào)：2492872