【作者】 李薇；

【导师】 黄春蕾；

【作者基本信息】 山东大学 ， 公共管理， 2010， 硕士

【摘要】 审计体制是指在特定时期的社会制度下,国家审计的运行机制,它是审计机关的设置、人事安排、法律地位、隶属关系、职责权限等方面的体系结构和制度安排的总称。政府审计体制主要分为四种,目前世界上大多数国家都建立了适合自己的审计制度,审计制度没有好坏之分,只要适应本国国情,政府审计制度就是有效的。自80年代我国建立政府审计体制以来,各级政府审计机关在各级党委和政府的正确领导及社会各界的鼎力支持下,较好地发挥了审计监督职能,揭露了一些重大的经济犯罪、损失浪费和管理不善等问题。但是随着我国民主政治进程和市场经济的进一步发展,原有政治和经济体制基础上建立的审计体制已经越来越不适应社会的发展要求,继而暴露出许多缺陷和不足,政府审计改革成为社会改革的不可逆转的趋势。本文选取政府审计体制为研究对象,通过对我国政府审计历史的分析,总结出了我国政府审计体制变迁的规律,然后通过机构设置、人事安排、经费来源等方面对我国目前审计体制的现状进行了客观、全面、详细的分析,在此基础上,文中客观、系统地归纳总结了我国现行政府审计体制中存在的各种缺陷,其中包括具有代表性的审计独立性差,审计结果披露受限,监督存在空白、审计效率低下等等问题,并从制度变迁层面对其原因进行了深入探讨。最后,针对我国现行政府审计体制存在的这些问题,在比较各种改革方案的基础上,总结经验,获得启示,提出了一系列完善我国现行政府审计体制的对策和建议。从制度变迁的视角去研究审计制度是本文的一大创新,但本文也有不足之处,审计制度变迁的实证研究不充分,政府审计的影响因素难以用计量模型加以确定以及改革方案的评价标准选择问题。更多还原

【Abstract】 The government auditing system is basically the auditing organization system, and is influenced by several factors, including the political system, the law system and cultural traditions. And the government auditing system mainly falls into four types:lawmaking, judicial, independent and administrative patterns. Currently, most countries and regions in the world have established their own condition-suited government auditing system. These different types of the system have their own respective features, and they have no so-called good or bad division. As long as it suits the nation’s conditions and can really play the part of supervising and balancing economy, the system will be seen as the most effective system.Our government auditing system was established in the 1980s. It is led by the government of the same level and the higher Audit Institutions. This administrative auditing system has fully taken into consideration the situation then and the requirements of the early developmental period, and contributed a lot to the full development of the country’s auditing career, the economic reform and the social progress, but with the further development of the economy, such weaknesses in the current system as low independence, problems in authority and responsibility and the difficulty in realizing the ideal system of the leadership have hindered the development of auditing career. Because of all these mentioned, the reform of government auditing system has been put forward. As to the question of how to reform the current system, there are several perspectives in the academic and actual situation fields:situation-maintaining perspective, lawmaking-pattern perspective, independence-pattern perspective, position-promoting perspective, transition perspective and two-track system perspective etc.How to understand government auditing system and its change has been a key task in the fields of both auditing academic issue research and the development and reform of Chinese audit for a long time. This issue can be explained form a new angle with the application of new institutional economics. In this paper, the origin and development impetus of government auditing system is clarified theoretically, and the general course and rules of evolution is summed up form the study of historical experiences. The dissertation has theoretical and practical importance, which broadens the research of government auditing theory.There exist limits here, further positive evidence need to be added to perfect the paper. And it is difficult to model the theory.更多还原