本文選題：國(guó)家審計(jì) + 國(guó)家治理�。� 參考：《中央財(cái)經(jīng)大學(xué)》2016年博士論文

【摘要】：國(guó)家是人類社會(huì)發(fā)展到一定階段的產(chǎn)物,是人口、土地、財(cái)富和武力等因素的組合體,“國(guó)”字的詞源含義表明國(guó)家就是對(duì)眾多人口組成的社會(huì)、以土地為代表的財(cái)富進(jìn)行管理的工具,管理權(quán)力來(lái)源于以武力為支撐的強(qiáng)制性;國(guó)家是階級(jí)統(tǒng)治的工具,國(guó)家具有階級(jí)性和社會(huì)性,階級(jí)性是國(guó)家的本質(zhì)屬性。國(guó)家的本質(zhì)決定國(guó)家治理的本質(zhì)、國(guó)家治理的目標(biāo),國(guó)家的職能決定國(guó)家治理的職能和內(nèi)容。國(guó)家治理的目標(biāo)是實(shí)現(xiàn)資源優(yōu)化配置、推動(dòng)經(jīng)濟(jì)發(fā)展、防范風(fēng)險(xiǎn)。國(guó)家治理需要建立一系列制度規(guī)則并在治理過(guò)程中得到有效貫徹執(zhí)行,這一系列制度規(guī)則構(gòu)成國(guó)家治理體系,它首先表現(xiàn)為國(guó)家治理的目標(biāo)等方向性方針路線,其次表現(xiàn)為保障實(shí)現(xiàn)國(guó)家治理目標(biāo)、戰(zhàn)略的體制、機(jī)制、制度和政策,最后表現(xiàn)為對(duì)治理效果的評(píng)估性結(jié)果反饋;治理體系是一系列制度規(guī)則的綜合體,從不同的背景、角度理解有不同的內(nèi)容。國(guó)家治理能力則是實(shí)現(xiàn)治理目標(biāo)可能性或概率的大小,國(guó)家治理目標(biāo)越清晰、治理體系越完善、執(zhí)行力越強(qiáng)、政府掌握的資源越多,國(guó)家治理能力越強(qiáng)。國(guó)家治理能越強(qiáng),實(shí)現(xiàn)國(guó)家治理目標(biāo)的可能性或者概率越大。中國(guó)治理是大國(guó)治理,政府始終充當(dāng)著元治理的關(guān)鍵角色,中國(guó)國(guó)家治理的重要特征是分權(quán),分權(quán)表現(xiàn)為部門分權(quán)和地區(qū)分權(quán)。為了提高治理效率,我國(guó)一方面通過(guò)中央集權(quán),保障中央政府的權(quán)威和政令暢通,另一方面通過(guò)地方分權(quán),賦予地方政府適當(dāng)?shù)淖灾鳑Q策權(quán),以提高國(guó)家治理滿足多元化訴求的能力,提高國(guó)家治理的效率和有效性。分權(quán)也帶來(lái)部門和地方行為偏離甚至失控的治理風(fēng)險(xiǎn),為了揚(yáng)分權(quán)之長(zhǎng)抑分權(quán)之短,需要設(shè)立專職監(jiān)督機(jī)構(gòu),對(duì)部門和地區(qū)的決策和施政行為進(jìn)行監(jiān)督,反饋經(jīng)濟(jì)社會(huì)民情,這是國(guó)家治理視角下國(guó)家審計(jì)的職能邏輯。國(guó)家審計(jì)是國(guó)家治理體系的組成部分,國(guó)家治理的本質(zhì)、目標(biāo)、職能決定國(guó)家審計(jì)的職責(zé)、使命和目標(biāo),國(guó)家治理模式?jīng)Q定國(guó)家審計(jì)履行職責(zé)的機(jī)制和途徑。在國(guó)家治理體系中,國(guó)家審計(jì)是唯一專門履行監(jiān)督職能的部門,享有高度的獨(dú)立性,國(guó)家審計(jì)沒有具體的行政管理職能,不具有其他任何決策權(quán),也就沒有任何部門利益,這種獨(dú)特的角色和定位使得國(guó)家審計(jì)能夠超脫既得利益的羈絆,專注于履行國(guó)家治理賦予的職責(zé)和使命,通過(guò)依法、獨(dú)立行使審計(jì)監(jiān)督權(quán),能從宏觀、全局和整體的角度來(lái)分析現(xiàn)狀,揭示體制、機(jī)制和制度性問題,提出健全法制、改革體制、完善制度、防控風(fēng)險(xiǎn)的審計(jì)建議,成為促進(jìn)國(guó)家良治的重要力量。(1)國(guó)家審計(jì)通過(guò)揭示和反映問題,促進(jìn)整改完善,推動(dòng)改革發(fā)展,從而健全國(guó)家治理體系和提升國(guó)家治理能力,這就是國(guó)家審計(jì)參與國(guó)家治理的一般機(jī)理。國(guó)家審計(jì)首先發(fā)揮審計(jì)監(jiān)督和信息反饋?zhàn)饔?審計(jì)機(jī)關(guān)通過(guò)經(jīng)常的、大量的、具體的對(duì)經(jīng)濟(jì)活動(dòng)的審計(jì)監(jiān)督,能夠掌握經(jīng)濟(jì)運(yùn)行狀況的第一手信息,揭示違法、違規(guī)和不規(guī)范問題,揭示和反映經(jīng)濟(jì)運(yùn)行中帶有普遍性、傾向性的問題和現(xiàn)象,并提出針對(duì)性的、建設(shè)性的審計(jì)意見和建議,督促糾正整改和完善,為健全完善國(guó)家治理體系、提升國(guó)家治理能服務(wù)。公共權(quán)力、公共政策、公共資金、公共資源、公共資產(chǎn)是國(guó)家審計(jì)與國(guó)家治理的契合點(diǎn)。國(guó)家治理的核心是合理配置公共權(quán)力、公共政策、公共資金、公共資源、公共資產(chǎn)等。國(guó)家審計(jì)履行職責(zé)的重要內(nèi)容,就是對(duì)公共權(quán)力的配置與行使進(jìn)行監(jiān)督,對(duì)公共政策的制定、貫徹落實(shí)及效果情況進(jìn)行評(píng)估、監(jiān)督和反饋,對(duì)公共資金的征收、管理、分配使用和效益情況進(jìn)行監(jiān)督評(píng)價(jià),對(duì)公共資源和公共資產(chǎn)的配置管理使用及效益等進(jìn)行監(jiān)督評(píng)價(jià),揭示和反映公共權(quán)力、公共政策、公共資金、公共資源、公共資產(chǎn)等公共事物運(yùn)動(dòng)過(guò)程中存在的問題,促進(jìn)整改完善,推動(dòng)改革發(fā)展,從而促進(jìn)實(shí)現(xiàn)國(guó)家治理的有效性。宏觀調(diào)控是國(guó)家經(jīng)濟(jì)治理重要方式,國(guó)家審計(jì)在宏觀調(diào)控的作用主要表現(xiàn)在六個(gè)方面:國(guó)家審計(jì)可以促進(jìn)國(guó)家宏觀調(diào)控政策貫徹落實(shí);國(guó)家審計(jì)可以采集和分析、反饋宏觀經(jīng)濟(jì)信息和調(diào)控效果信息;國(guó)家審計(jì)可以促進(jìn)宏觀調(diào)控政策的協(xié)調(diào)統(tǒng)一;國(guó)家審計(jì)可以促進(jìn)和催化宏觀調(diào)控工具;國(guó)家審計(jì)可以為宏觀調(diào)控提供微觀依托基礎(chǔ);國(guó)家審計(jì)是宏觀調(diào)控工具的引導(dǎo)工具。國(guó)家審計(jì)的內(nèi)容和方面覆蓋國(guó)家治理的各個(gè)方面和環(huán)節(jié),根據(jù)審計(jì)內(nèi)容和業(yè)務(wù)特點(diǎn)的不同,國(guó)家審計(jì)進(jìn)一步細(xì)分為財(cái)政、金融、企業(yè)、經(jīng)濟(jì)責(zé)任、資源環(huán)境、固定資產(chǎn)投資和涉外等專業(yè)審計(jì),各專業(yè)審計(jì)既有審計(jì)的一般規(guī)律,又各有自身的特點(diǎn)和審計(jì)側(cè)重點(diǎn)。本文重點(diǎn)闡述了財(cái)政、金融審計(jì)參與國(guó)家治理的機(jī)制和途徑。
[Abstract]:The state is the product of the development of human society to a certain stage, the combination of factors such as population, land, wealth and force. The etymological meaning of the word "state" indicates that the state is a tool for the management of wealth represented by a large number of people, and the power of management is derived from the coercive force supported by force; the state is a class. The tool of rule, the state has class and sociality, class nature is the essential attribute of the state. The essence of the state determines the essence of the state governance, the goal of the state governance, the function and content of the State governing the state's function. The goal of the state governance is to realize the optimization and allocation of resources, promote the economic development and prevent the risk. State governance needs to be taken. To establish a series of institutional rules and to be effectively implemented in the process of governance, the rules of the system constitute a national governance system, which first shows the direction of the national governance, and the second is to guarantee the goal of national governance, the system, the mechanism, the system and the policy of the strategy, and the final expression of the governance. The evaluation results feedback; the governance system is a series of rules of the system, from different backgrounds, to understand different contents. The national governance ability is the possibility or probability of achieving the goal of governance. The clearer the national governance target, the more perfect the governance system, the stronger the executive power, the more resources the government has mastered. The stronger the ability of family governance. The stronger the state governance, the greater the possibility or greater probability of realizing the goal of state governance. The governance of China is a great power governance, and the government has always acted as a key role in the governance of the yuan. The important feature of China's national governance is decentralization and decentralization and regional decentralization. Through centralization, the authority of the central government and the unimpeded government are guaranteed. On the other hand, the local government is given the right to make the appropriate decision-making power through local decentralization, in order to improve the capacity of the government to meet the diversified demands and to improve the efficiency and effectiveness of the state governance. In order to carry forward the short of decentralization of decentralization, it is necessary to set up a full-time supervision institution, to supervise the decision-making and administration of the departments and regions and to feed back the economic and social situation. This is the function logic of national audit from the perspective of national governance. The state audit is a component of the national governance system, the essence of national governance, the goal, and the function of the country. The responsibility, mission and goal of the audit, the state governance model determines the mechanism and ways of the national audit to perform its duties. In the national governance system, the state audit is the only department that specializes in the supervision function, enjoys high independence, the state audit has no specific administrative functions, no other decision-making power, and no any other decision-making power. This unique role and positioning makes the national audit able to overtake the fetters of the vested interests, focus on the duties and missions entrusted by the national governance, and exercise independent audit supervision by law. It can analyze the status quo from the macro, global and overall perspective, reveal the system, mechanism and institutional issues, and propose a sound legal system. Reforming the system, perfecting the system and preventing and controlling the risk audit suggestions are the important forces to promote the state's good governance. (1) the state audit is to improve the reform and development by revealing and reflecting the problems, promoting the reform and development, so as to improve the state governance system and enhance the national governance ability. This is the general mechanism of state audit participating in the state governance. According to the role of audit supervision and information feedback, audit institutions can grasp the first hand information of economic operation through frequent, large and specific audit supervision of economic activities, reveal illegal, illegal and non standard problems, reveal and reflect the universal, tendency problems and phenomena in the economic operation, and put forward the problems and phenomena. Pertinent, constructive audit opinions and suggestions, supervise and rectify rectification and improvement, improve the system of national governance and improve the service of national governance. Public power, public policy, public capital, public resources and public assets are the point of agreement between state audit and state governance. The core of national governance is to allocate public power rationally, public power, public power, public power, public power and public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power, public power and public power Policy, public funds, public resources, public assets, etc.. The important content of the performance of the state audit is to supervise the allocation and exercise of public power, evaluate the formulation of public policies, carry out the implementation and effect, supervise and feedback, and supervise and evaluate the collection, management, distribution, use and benefit of public funds. To supervise and evaluate the use and benefit of the allocation and management of public resources and public assets, and to reveal and reflect the problems in public power, public policy, public funds, public resources and public assets, promote the improvement and improvement, promote the reform and development, and thus promote the effectiveness of national governance. Control is an important way of national economic governance. The role of national audit in macro regulation is mainly manifested in six aspects: national audit can promote the implementation of national macro-control policies; national audit can collect and analyze, feedback macro economic information and control effect information; national audit can promote the coordination and unification of macroeconomic regulation and control policy. National audits can promote and catalyze macroeconomic regulation and control tools; national audits can provide a microcosmic basis for macro control; national audit is the guide tool for macro control tools. The content and aspects of national audit cover all aspects and links of national governance, according to the different audit content and business characteristics, national audit further It is divided into financial, financial, enterprise, economic responsibility, resource and environment, fixed assets investment and foreign-related audit. The audit of each professional audit has the general rule of audit, and each has its own characteristics and audit emphasis. This paper focuses on the mechanism and ways of financial audit to participate in national governance.
【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2016
【分類號(hào)】：D630;F239.44

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