本文選題：國家審計(jì) + 依法審計(jì)　； 參考：《山東大學(xué)》2015年碩士論文

【摘要】：依法審計(jì)是貫徹落實(shí)依法治國方略的重要體現(xiàn),建立民主法治國家的必然要求。隨著我國民主法治進(jìn)程的推進(jìn)和依法治國方略的實(shí)施,審計(jì)法制建設(shè)取得了明顯成效。特別是黨的十八大將法治作為政治體制改革的原則和目標(biāo)之一,黨的十八屆四中全會(huì)對(duì)完善審計(jì)監(jiān)督,系統(tǒng)地提出了要求；《國務(wù)院關(guān)于加強(qiáng)審計(jì)工作的意見》,從審計(jì)工作機(jī)制、審計(jì)結(jié)果運(yùn)用、審計(jì)能力提高和加強(qiáng)組織領(lǐng)導(dǎo)等方面對(duì)我國國家審計(jì)制度創(chuàng)新和完善作了具體規(guī)定和要求。明確提出了實(shí)現(xiàn)審計(jì)監(jiān)督全覆蓋,促進(jìn)國家治理現(xiàn)代化和國民經(jīng)濟(jì)健康發(fā)展的要求。進(jìn)行審計(jì)法制建設(shè)是實(shí)現(xiàn)依法審計(jì)的重要基礎(chǔ),如何理性、準(zhǔn)確思考目前審計(jì)法制建設(shè)的現(xiàn)狀和解決存在的問題是擺在我們面前的首要任務(wù)。基層審計(jì)法制建設(shè)又是其中的重要組成部分,因此更要深刻認(rèn)識(shí)加強(qiáng)其建設(shè)的極端重要性。我國審計(jì)理論研究起步較晚,但從未停止探索的腳步,始終堅(jiān)持實(shí)踐至上的原則,科學(xué)的觀點(diǎn)、立場(chǎng)和方法,發(fā)現(xiàn)審計(jì)的本質(zhì)和客觀規(guī)律。當(dāng)前,我國民主法治的進(jìn)程不斷加快,經(jīng)濟(jì)政治體制改革不斷深化,審計(jì)工作也面臨著隨之而來的新問題和新情況,這也給審計(jì)理論研究帶來了新的挑戰(zhàn)和契機(jī)�？v觀審計(jì)理論的研究歷程,審計(jì)法制建設(shè)的研究是眾多學(xué)者和審計(jì)工作者一直關(guān)注的焦點(diǎn)之一,近年來對(duì)審計(jì)法制建設(shè)研究的文章常常見諸各類學(xué)術(shù)期刊。人們對(duì)影響審計(jì)法制建設(shè)的制約因素的認(rèn)識(shí)也越來越清晰,作為一名基層審計(jì)工作人員筆者更想基層審計(jì)的角度探求如何加強(qiáng)基層審計(jì)法制建設(shè),這就是本文寫作的初衷和創(chuàng)作動(dòng)因。本文以審計(jì)法制建設(shè)為主線,以受托責(zé)任理論、保險(xiǎn)理論、公共選擇理論、國家治理免疫系統(tǒng)理論、民主法治理論為理論基礎(chǔ),通過實(shí)證方法,從審計(jì)的外部環(huán)境、體制機(jī)制、隊(duì)伍建設(shè)、審計(jì)環(huán)境等方面進(jìn)行了綜合分析和研究,找出基層審計(jì)機(jī)關(guān)在法制建設(shè)上存在的問題和原因,并提出了解決和完善對(duì)策。本文共分六章。第一章緒論,介紹了選題背景、選題意義及國內(nèi)外研究現(xiàn)狀及進(jìn)行簡要評(píng)述；第二章主要介紹審計(jì)法制建設(shè)的基本理論；第三章闡述我國審計(jì)法制建設(shè)的現(xiàn)狀,宏觀分析了我國審計(jì)法制建設(shè)的發(fā)展歷程、所取得的成就,找出我國當(dāng)前審計(jì)法制作為上層建筑與社會(huì)經(jīng)濟(jì)發(fā)展不適應(yīng)的矛盾所在；第四章以聊城市東昌府區(qū)審計(jì)局為例實(shí)證分析了目前基層審計(jì)法制建設(shè)存在的問題及原因；第五章介紹西方發(fā)達(dá)國家審計(jì)法制建設(shè)的經(jīng)驗(yàn)與啟示,分析研究了美國、法國和瑞典三個(gè)國家的審計(jì)法制建設(shè)的特點(diǎn),由此思考了對(duì)我國審計(jì)法制建設(shè)的啟示。第六章提出我國加強(qiáng)基層審計(jì)法制建設(shè)的建議和對(duì)策,分別從完善體制機(jī)制、審計(jì)實(shí)踐和監(jiān)督審計(jì)活動(dòng)的方面進(jìn)行闡述。本文的價(jià)值在于：第一,就理論意義而言,長期以來我國審計(jì)理論研究以規(guī)范研究為主,但是“審計(jì)”作為實(shí)踐性很強(qiáng)的一門的科學(xué)對(duì)審計(jì)實(shí)務(wù)的實(shí)證研究的要求日益突出。本文正是立足于基層審計(jì)工作實(shí)踐,是鑒于筆者自身工作實(shí)踐中的經(jīng)驗(yàn)總結(jié),以實(shí)證分析的方法發(fā)現(xiàn)問題,拓寬了基層審計(jì)法制建設(shè)研究的視野,豐富了基層審計(jì)法制建設(shè)理論內(nèi)容,進(jìn)一步佐證了國家治理“免疫系統(tǒng)”理論的科學(xué)性。第二,就實(shí)踐意義而言,本文著眼審計(jì)法制建設(shè)的微觀層面,對(duì)影響基層審計(jì)法制建設(shè)的外在及內(nèi)在因素進(jìn)行了整合實(shí)證研究,不僅可以為基層審計(jì)機(jī)關(guān)改進(jìn)審計(jì)工作實(shí)務(wù)、提高審計(jì)質(zhì)量,提升基層審計(jì)執(zhí)法水平提供理論參考意見,更對(duì)促進(jìn)基層審計(jì)機(jī)關(guān)依法審計(jì)乃至審計(jì)工作法治化更具借鑒和啟示的現(xiàn)實(shí)的意義。
[Abstract]:Audit according to law is an important embodiment of implementing the strategy of governing the country by law and the inevitable requirement of establishing a democratic rule of law. With the advancement of the process of democracy and the rule of law in China and the implementation of the rule of law, the construction of the audit legal system has achieved remarkable results. In particular, the party's eighteen general rule of law is one of the principles and goals of the political system reform. In the fourth Plenary Session of the 18th CPC Central Committee, the requirements for the improvement of audit supervision were systematically put forward; the State Council's opinions on strengthening the audit work were specified and required for the innovation and improvement of our national audit system from the audit work mechanism, the application of the audit results, the improvement of audit ability and the strengthening of the organization and leadership. Monitoring the full coverage and promoting the modernization of national governance and the healthy development of the national economy. The construction of audit legal system is an important basis for the implementation of the audit according to law. How to rationally and accurately think about the present situation of the construction of the audit legal system and solving the existing problems is the primary task before us. The construction of the grass-roots audit legal system is also one of the most important tasks. As an important part of it, we should be more deeply aware of the extreme importance of strengthening its construction. The research on audit theory in China started late, but never stopped the pace of exploration, always adhering to the principle of practice supremacy, scientific views, standpoints and methods, and finding the essence of audit and the law of customer view. The reform of economic and political system is deepening, the audit work is also facing new problems and new situations, which also brings new challenges and opportunities to the research of audit theory. In the course of the research of audit theory, the research of audit legal system construction is one of the focus of many scholars and auditors. The research articles on the construction of the system are often seen in various academic periodicals. People are becoming more and more clear about the factors that affect the construction of the audit legal system. As a grass-roots audit staff, the author wants to explore how to strengthen the construction of the basic audit legal system. This is the original intention and creative motivation of this article. The construction of audit legal system is the main line, based on the theory of trustee responsibility, insurance theory, public choice theory, the theory of national governance immune system and the theory of democracy and rule of law as the theoretical basis. Through the empirical method, the comprehensive analysis and research are carried out from the external environment of the audit, the system mechanism, the construction of the team, the audit environment and so on, to find out the law of the grass-roots audit institutions in the law. The existing problems and reasons in the system construction, and put forward the solution and improve the countermeasures. This article is divided into six chapters. The first chapter is the introduction, introducing the background of the topic, the significance of the topic and the status quo and brief review of the research at home and abroad; the second chapter mainly introduces the basic theory of the construction of audit legal system; the third chapter expounds the present situation of the construction of our country's audit legal system, macro This paper analyzes the development process of the construction of China's audit legal system and the achievements made, and finds out the contradiction between the current audit legal system in China as the superstructure and the social and economic development. The fourth chapter takes the Dongchangfu District Audit Bureau of Liaocheng as an example to analyze the existing problems and reasons for the construction of the basic audit law system, and the fifth chapter The experience and Enlightenment of the construction of audit legal system in the developed countries of the West are introduced, and the characteristics of the construction of audit legal system in three countries of the United States, France and Sweden are analyzed and studied. The enlightenment to the construction of our country's audit legal system is considered. The sixth chapter puts forward the proposals and Countermeasures to strengthen the construction of the grass-roots audit legal system in our country, and the audit is true from the perfection of the system mechanism and the audit. The value of the practice and supervision of audit activities is expounded. The value of this article lies in: first, in terms of theoretical significance, the study of audit theory in China has long been focused on normative research, but "audit", as a practical science, has become increasingly prominent in the empirical study of audit practice. This paper is based on basic audit. Working practice, in view of the experience summed up in my own work practice, the discovery of the problem by the method of empirical analysis, broadened the view of the research on the construction of the grass-roots audit legal system, enriched the content of the theory of the construction of the grass-roots audit legal system, and further testified the scientific nature of the "immune system" theory of national governance. Second, in terms of practical significance, this paper In view of the micro level of the construction of audit legal system, the empirical study on the external and internal factors affecting the construction of grass-roots audit legal system can not only provide theoretical reference for improving audit work practice, improving audit quality and improving the level of grass-roots audit law enforcement, but also promoting the law audit of grass-roots audit institutions. Even the legalization of audit work is of more practical significance.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.27;F239.22

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