本文選題：地方政府 + 領(lǐng)導(dǎo)干部��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：黨的十八大報告明確提出“建設(shè)廉潔政治”目標(biāo),干部清正是廉潔政治的基礎(chǔ),也是構(gòu)建廉潔政府的重要內(nèi)容。離任審計在我國的腐敗治理實踐中扮演著愈來愈重要的角色,因而領(lǐng)導(dǎo)干部離任審計的理論研究也應(yīng)該加入廉政責(zé)任。從廉潔政治視角來探討地方政府領(lǐng)導(dǎo)干部離任審計是一個具有理論意義和實踐意義的重大課題。領(lǐng)導(dǎo)干部離任審計的理論依據(jù)有受托責(zé)任理論和國家治理理論。受托責(zé)任理論闡明了權(quán)力代理行使與受托責(zé)任擔(dān)當(dāng)?shù)南嗷ヒ来骊P(guān)系,為政府領(lǐng)導(dǎo)干部離任審計的實踐提供了直接的理論支撐;國家治理理論是關(guān)于實現(xiàn)國家良好治理的理論闡述,政府審計因國家治理的需要而產(chǎn)生和發(fā)展,為政府領(lǐng)導(dǎo)干部離任審計提供了更為寬廣的視野和平臺。雖然我國的領(lǐng)導(dǎo)干部離任審計經(jīng)歷了產(chǎn)生與初創(chuàng)和探索與深化的發(fā)展階段,但在地方政府實踐中,仍然存在離任領(lǐng)導(dǎo)干部“甩手走人”與新任領(lǐng)導(dǎo)干部“不理舊賬”的審計客體冷漠回避難題;審計主體單一、問責(zé)力量薄弱以致難聚監(jiān)督合力問題;離任審計過程長、難度大的過程冗長艱辛困境;審計結(jié)果難以全面落實與審計公告制度不完善的問題;以及法律法規(guī)層級偏低、配套措施滯后的審計依據(jù)支撐不足等困境。究其原因,主要有審計觀念偏差、重視程度不足,審計模式束縛、缺乏整合機制,任中審計懈怠、審計手段落后,信息公開乏力、公眾參與度低,以及缺乏統(tǒng)一立法、職能銜接不暢等等。盡管美國沒有政府領(lǐng)導(dǎo)干部離任審計,但其政府績效審計方面采取的立法型審計模式、健全的法律法規(guī)體系、優(yōu)化審計人員的隊伍以及透明的審計公告制度的成功經(jīng)驗,仍然給我國的政府領(lǐng)導(dǎo)干部離任審計帶來了審計體制需要改革、法律體系需要完善、人才培養(yǎng)需要重視、公民意識需要加強等方面的啟示。當(dāng)前,我國的地方政府領(lǐng)導(dǎo)干部離任審計,可以通過認清領(lǐng)導(dǎo)干部離任審計的重要性、做好領(lǐng)導(dǎo)干部離任審計宣傳工作方面深化認識,加大離任審計宣傳力度;建立聯(lián)動機構(gòu)、召開聯(lián)席會議,建立反饋制度、統(tǒng)籌信息資源方面整合力量,形成離任審計協(xié)同機制;加大任中審計的頻度力度、積極探索離任審計新方法方面提高效率,提升離任審計工作質(zhì)量;推進公眾參評、引入外部評價機制方面促進審計結(jié)果公開,加強審計結(jié)果運用程度;制定較高層次行政法規(guī)、完善法律法規(guī)配套措施方面加快立法,構(gòu)建離任審計法律體系等途徑進行完善。
[Abstract]:The report of the 18th National Congress of the Communist Party of China clearly put forward the goal of "building clean politics", which is not only the foundation of clean politics, but also the important content of building clean government. Outgoing audit plays a more and more important role in the practice of corruption management in our country. Therefore, the theoretical study of leading cadres' outgoing audit should also include the responsibility of clean government. It is an important subject with theoretical and practical significance to discuss the auditing of leading cadres leaving local government from the perspective of clean politics. The theoretical basis of leading cadres' outgoing audit includes the theory of fiduciary responsibility and the theory of state governance. The theory of fiduciary responsibility clarifies the interdependence between the exercise of power agency and the assumption of fiduciary responsibility, and provides a direct theoretical support for the practice of auditing the departure of government leading cadres. The theory of national governance is a theoretical elaboration on the realization of good governance of the country. The government audit comes into being and develops because of the need of national governance, which provides a broader vision and platform for the audit of the departure of government leading cadres. Although our country's leading cadres' outgoing audit has gone through the development stage of emergence and establishment and exploration and deepening, but in the practice of local government, There are still the problems of "leaving hands free" and new leading cadres "ignoring the old accounts"; the audit subject is single, the accountability is weak, and it is difficult to gather the supervision force; the process of outgoing audit is long, the audit process is long, the audit body is single and the accountability is weak. The difficult process is long and difficult; the audit results are difficult to be fully implemented and the audit announcement system is not perfect; and the level of laws and regulations is low, the supporting measures lag behind, and so on. The main reasons are the deviation of audit concept, the lack of attention, the restraint of audit mode, the lack of integration mechanism, the slack auditing, the backward auditing means, the lack of information disclosure, the low participation of the public, and the lack of uniform legislation. Poor functional cohesion and so on. Although the United States has no government leading cadres to leave the audit, but its government performance audit adopted the legislative audit model, a sound system of laws and regulations, optimize the ranks of auditors and the successful experience of transparent audit announcement system. Still, the auditing of leading cadres in our country needs to be reformed, the legal system needs to be perfected, the cultivation of talents needs to be paid attention to, and the awareness of citizens should be strengthened. At present, the auditing of leading cadres of local governments in our country can deepen the understanding and strengthen the propaganda of the outgoing auditing of leading cadres by recognizing the importance of the auditing of the departure of leading cadres, and establish a linkage organization. Holding a joint meeting, establishing a feedback system, integrating information resources, forming a coordinated auditing mechanism, increasing the frequency of auditing, and actively exploring new methods to improve efficiency. Improve the quality of outgoing audit; promote public evaluation, introduce external evaluation mechanism to promote the public audit results, strengthen the degree of application of audit results; formulate higher levels of administrative laws and regulations, improve the supporting measures of laws and regulations to speed up legislation, Construction of outgoing audit legal system and other ways to improve.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D262.6

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