【作者】 李源；

【导师】 张锡恩；

【作者基本信息】 山东大学 ， 公共管理（专业学位）， 2015， 硕士

【副题名】以聊城市东昌府区审计局为例

【摘要】 依法审计是贯彻落实依法治国方略的重要体现,建立民主法治国家的必然要求。随着我国民主法治进程的推进和依法治国方略的实施,审计法制建设取得了明显成效。特别是党的十八大将法治作为政治体制改革的原则和目标之一,党的十八届四中全会对完善审计监督,系统地提出了要求；《国务院关于加强审计工作的意见》,从审计工作机制、审计结果运用、审计能力提高和加强组织领导等方面对我国国家审计制度创新和完善作了具体规定和要求。明确提出了实现审计监督全覆盖,促进国家治理现代化和国民经济健康发展的要求。进行审计法制建设是实现依法审计的重要基础,如何理性、准确思考目前审计法制建设的现状和解决存在的问题是摆在我们面前的首要任务。基层审计法制建设又是其中的重要组成部分,因此更要深刻认识加强其建设的极端重要性。我国审计理论研究起步较晚,但从未停止探索的脚步,始终坚持实践至上的原则,科学的观点、立场和方法,发现审计的本质和客观规律。当前,我国民主法治的进程不断加快,经济政治体制改革不断深化,审计工作也面临着随之而来的新问题和新情况,这也给审计理论研究带来了新的挑战和契机。纵观审计理论的研究历程,审计法制建设的研究是众多学者和审计工作者一直关注的焦点之一,近年来对审计法制建设研究的文章常常见诸各类学术期刊。人们对影响审计法制建设的制约因素的认识也越来越清晰,作为一名基层审计工作人员笔者更想基层审计的角度探求如何加强基层审计法制建设,这就是本文写作的初衷和创作动因。本文以审计法制建设为主线,以受托责任理论、保险理论、公共选择理论、国家治理免疫系统理论、民主法治理论为理论基础,通过实证方法,从审计的外部环境、体制机制、队伍建设、审计环境等方面进行了综合分析和研究,找出基层审计机关在法制建设上存在的问题和原因,并提出了解决和完善对策。本文共分六章。第一章绪论,介绍了选题背景、选题意义及国内外研究现状及进行简要评述；第二章主要介绍审计法制建设的基本理论；第三章阐述我国审计法制建设的现状,宏观分析了我国审计法制建设的发展历程、所取得的成就,找出我国当前审计法制作为上层建筑与社会经济发展不适应的矛盾所在；第四章以聊城市东昌府区审计局为例实证分析了目前基层审计法制建设存在的问题及原因；第五章介绍西方发达国家审计法制建设的经验与启示,分析研究了美国、法国和瑞典三个国家的审计法制建设的特点,由此思考了对我国审计法制建设的启示。第六章提出我国加强基层审计法制建设的建议和对策,分别从完善体制机制、审计实践和监督审计活动的方面进行阐述。本文的价值在于：第一,就理论意义而言,长期以来我国审计理论研究以规范研究为主,但是“审计”作为实践性很强的一门的科学对审计实务的实证研究的要求日益突出。本文正是立足于基层审计工作实践,是鉴于笔者自身工作实践中的经验总结,以实证分析的方法发现问题,拓宽了基层审计法制建设研究的视野,丰富了基层审计法制建设理论内容,进一步佐证了国家治理“免疫系统”理论的科学性。第二,就实践意义而言,本文着眼审计法制建设的微观层面,对影响基层审计法制建设的外在及内在因素进行了整合实证研究,不仅可以为基层审计机关改进审计工作实务、提高审计质量,提升基层审计执法水平提供理论参考意见,更对促进基层审计机关依法审计乃至审计工作法治化更具借鉴和启示的现实的意义。更多还原

【Abstract】 Audit according to law is an important embodiment of implementing the strategy of governing the country according to law, and the necessity of establishing a democratic and legal state. Along with the advancement of democracy and the rule of law in our country and the implementation of the strategy of ruling the country by law, the construction of audit legal system has achieved remarkable results. Especially the Party eighteenth Congress take the rule of law as one of the priciples and objectives of the reform of the political system, the Fourth Plenary Session of the party’s eighteen put forword the requirements in order to perfect the audit supervision system, "the opinion on strengthening the audit job of the State Council " put forword the specific provisions and requirements of our country national audit system innovation and improve from mechanism of audit, audit results,improving audit ability improve and strengthening the organization and leadership etc. Clearly put forward to achieve the full coverage of the audit supervision, and promote the modernization of national governance and the development of the national economy. Audit legal system construction is an important basis of audit in accordance with the law. It is the first task in front of us that how to reflect the prsent situation of legal system consruction and to solve the problems rationally and accurately. The basic audit legal system construction is one of the important parts, so we must realize the extreme importance of strengthening the construction.Our audit theoretical research started relatively late but has never stopped the pace of exploration, always adhereing to the principle of practice first, scientific point of view, the standpoint and the method,finding that audit essence and objective law. At present, the acceleration of the process of democracy and the rule of law in our country, economic and political system reform continued to deepen, audit work also faces attendant new problems and new situations,which also brings new challenges and opportunities to the audit theory reseach.Throughout the audit theory research history, the legal construction of audit research is the focus for many scholars and auditing workers who have been concerned, especially in recent years, the research on the legal construction of the audit often appeared in all kinds of academic periodicals. The understanding on the influence of audit legal system construction constraints also make more and more increasingly clear,as a junior audit staff. I would like to explore that how to strengthen legal construction of audit from the perspective of basic audit, which is this article writing intention and motive of creation.The paper takes audit legal construction as the main line, the fiduciary duty theory, insurance theory, public choice theory, national governance immune system theory, democracy and the rule of law theory as the theoretical basis, and make the comprehensive analysis and research through empirical methods, from the audit of the external environment, system and mechanism, team construction, audit environment to find out the existing problems and reasons in the construction of legal system of basic audit institution, and puts forward some solutions and strategies to improve it.This paper divides into six chapters. The first chapter is the introduction, which introduces the background, significance and research status and review; the second chapter is the basic theory of audit legal system construction, which introduces the theoretical basis of audit legal system construction; the third chapter is the basic situation of the legal construction of grass-roots audit in our country, the macro analysis of China’s development of legal system construction plan review and the achievements, to find out the contradiction cause between our current audit legal system and the superstructure and the economic and social development; the fourth chapter takes Dongchangfu District Audit Bureau of Liaocheng city as an example to analyze the problems and causes existing in the legal construction of the basic audit; the fifth chapter analyzes the audit legal construction and Enlightenment of the experience of the western developed countries, including to study the characteristics of the legal system construction of audit USA, France and Sweden in three countries, and reflect the enlightenment to China’s audit legal system construction. The sixth chapter is the suggestions and Countermeasures of strengthening the construction of basic audit legal system from the aspects of improving the system, audit practice and supervision and audit activities.The value of this paper lies in:integration of theory, this paper states the influence of basic audit legal system construction of external and internal factors based on the practice of basic audit work, in view of own work practice experience summary. It broads the research on the construction of the basic audit law system and enriches the contents of the audit legal system construction, and provideds thoery evidence for the national governance "immune system" theory. Practicely, this article focuses on the micro level of audit legal system construction,which can provide the thoeretical reference to improve audit work practice and the audit quality and enhance the level of audit law enforcement for the basic audit institution. It is of more reference and enlightenment significance to promote the basic audit institution audit in accordance with the law.更多还原