本文關(guān)鍵詞：審計(jì)環(huán)境、政府審計(jì)與腐敗治理　出處：《廣東財經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 政府審計(jì) 腐敗治理 審計(jì)問責(zé)制 審計(jì)環(huán)境

【摘要】：腐敗的本質(zhì)是國家治理過程中權(quán)力的異化,腐敗會對政治、經(jīng)濟(jì)、社會文化各個方面造成巨大的危害。腐敗治理已經(jīng)成為當(dāng)前國家治理中的重要組成部分。政府審計(jì)由于其自身獨(dú)特的權(quán)威性和獨(dú)立性,相比與其他監(jiān)督系統(tǒng)來說,可以更好的發(fā)揮抑制腐敗的作用。雖然目前我國的政府審計(jì)反腐取得了一定的成效,但還存在問題。在2011年7月,前審計(jì)長劉家義提出的關(guān)于國家審計(jì)在國家治理中的地位和作用的觀點(diǎn),再一次肯定了政府審計(jì)在國家治理中發(fā)揮重要的作用,政府審計(jì)抑制腐敗的作用也日益受到社會各界的關(guān)注。政府審計(jì)環(huán)境是指政府審計(jì)人員開展審計(jì)活動時,所處的客觀環(huán)境,如經(jīng)濟(jì)、人文、政治環(huán)境,政府審計(jì)環(huán)境必然會對政府審計(jì)人員和政府審計(jì)工作的開展產(chǎn)生影響。在不同的審計(jì)環(huán)境下,政府審計(jì)的腐敗治理效果也不同。本文首先構(gòu)建政府審計(jì)對腐敗治理作用的分析框架,采用理論和實(shí)證的方法,分析政府審計(jì)的揭露作用和問責(zé)作用對腐敗治理的效果,進(jìn)一步,結(jié)合我國政府審計(jì)所處的審計(jì)環(huán)境,實(shí)證檢驗(yàn)了在不同的經(jīng)濟(jì)發(fā)展水平和法律制度環(huán)境下,政府審計(jì)腐敗治理效果。研究結(jié)果表明,政府審計(jì)的揭露作用和問責(zé)作用的有效落實(shí)能夠抑制腐敗,并且相比與經(jīng)濟(jì)發(fā)展水平和法律制度環(huán)境一般的地區(qū),經(jīng)濟(jì)發(fā)展水平較好和法律制度環(huán)境較好的地區(qū),政府審計(jì)的揭露作用和問責(zé)作用的有效落實(shí)更能夠有效抑制腐敗。在此基礎(chǔ)上,結(jié)合我國的審計(jì)環(huán)境,探求政府審計(jì)腐敗治理的路徑。本文的創(chuàng)新之處在于,基于公共治理理論,分析了審計(jì)環(huán)境對政府審計(jì)的影響,實(shí)證分析了在不同的經(jīng)濟(jì)發(fā)展水平和法律制度環(huán)境下,政府審計(jì)腐敗治理效果。本文的研究為我國監(jiān)管部門腐敗治理提供了有益的思路,探討腐敗治理的路徑,從而為我國的反腐工作開展提供新的依據(jù)。
[Abstract]:The essence of corruption is the alienation of power in the process of national governance. Corruption will affect politics and economy. Corruption governance has become an important part of the current national governance. Government audit due to its own unique authority and independence. Compared with other supervision systems, can play a better role in curbing corruption. Although the current government audit anti-corruption has achieved some results, but there are still problems. In July 2011. Former Auditor-General Liu Jiayi put forward the view on the status and role of state audit in state governance, which once again affirmed the important role of government audit in national governance. The role of government audit to curb corruption is increasingly concerned by all walks of life. Government audit environment refers to the objective environment, such as economy, humanities, and political environment, in which government auditors carry out audit activities. Government audit environment will inevitably have an impact on government auditors and the development of government audit work. The effect of government audit on corruption governance is also different. Firstly, this paper constructs the analysis framework of government audit on the role of corruption governance, using theoretical and empirical methods. This paper analyzes the effect of government audit on the governance of corruption. Furthermore, combining the audit environment of our government audit, it empirically tests the different economic development level and legal system environment. The results show that the effective implementation of the role of disclosure and accountability of government audit can suppress corruption, and compared with the level of economic development and the general legal system environment in the region. In areas where the level of economic development is better and the legal system environment is better, the effective implementation of the role of government auditing and accountability can effectively curb corruption. On this basis, combined with the audit environment of our country. The innovation of this paper lies in the analysis of the impact of audit environment on government audit based on the theory of public governance. Under the different economic development level and the legal system environment, the government audit corruption governance effect has been analyzed empirically. The research in this paper has provided the beneficial train of thought for our country supervision department corruption governance, discussed the corruption governance path. In order to provide a new basis for the development of anti-corruption work in China.
【學(xué)位授予單位】：廣東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D262.6;F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 楊琳;;公共治理理論視角下的政府審計(jì)環(huán)境[J];現(xiàn)代經(jīng)濟(jì)信息;2016年17期

2 陳麗紅;張龍平;朱海燕;;國家審計(jì)能發(fā)揮反腐敗作用嗎?[J];審計(jì)研究;2016年03期

3 晏維龍;韓峰;湯二子;;新常態(tài)下的國家審計(jì)變革與發(fā)展[J];審計(jì)與經(jīng)濟(jì)研究;2016年02期

4 黃溶冰;趙謙;;財政分權(quán)、審計(jì)監(jiān)督與反腐敗成效——來自中國2002～2011年的經(jīng)驗(yàn)證據(jù)[J];中南財經(jīng)政法大學(xué)學(xué)報;2015年06期

5 崔云;朱榮;;政府審計(jì)監(jiān)督與腐敗治理[J];財經(jīng)科學(xué);2015年06期

6 劉澤照;梁斌;;政府審計(jì)可以抑制腐敗嗎?——基于1999-2012年中國省級面板數(shù)據(jù)的檢驗(yàn)[J];上海財經(jīng)大學(xué)學(xué)報;2015年01期

7 戚振東;姜德波;施平;;國家治理現(xiàn)代化建設(shè)中的國家審計(jì)發(fā)展創(chuàng)新——“國家審計(jì)與國家治理體系和治理能力現(xiàn)代化”論壇綜述[J];經(jīng)濟(jì)研究;2015年01期

8 何家弘;;中國腐敗犯罪的原因分析[J];法學(xué)評論;2015年01期

9 張俊民;張莉;;國家審計(jì)與國家治理模式的趨同性——基于審計(jì)內(nèi)容角度的考察[J];審計(jì)與經(jīng)濟(jì)研究;2014年05期

10 雷俊生;;審計(jì)監(jiān)督權(quán)的結(jié)構(gòu)分析[J];廣西財經(jīng)學(xué)院學(xué)報;2014年04期

相關(guān)碩士學(xué)位論文 前4條

1 安艷秋;政府審計(jì)參與腐敗治理的路徑研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2016年

2 王榮;我國經(jīng)濟(jì)責(zé)任審計(jì)運(yùn)行效果實(shí)證分析[D];內(nèi)蒙古財經(jīng)大學(xué);2015年

3 周英;價值鏈視角下政府審計(jì)的腐敗治理功效研究[D];湖南大學(xué);2014年

4 夏繼菲;政府審計(jì)與腐敗治理問題的研究[D];西南財經(jīng)大學(xué);2011年

，

本文編號：1399640