本文選題：公共受托經(jīng)濟(jì)責(zé)任　切入點(diǎn)：審計(jì)監(jiān)控機(jī)理　出處：《西南財(cái)經(jīng)大學(xué)》2011年博士論文　論文類型：學(xué)位論文

【摘要】：在階級社會中,權(quán)力是一個(gè)敏感的話題。對于權(quán)力的研究,古往今來,多少理論學(xué)者已經(jīng)從政治學(xué)、法學(xué)、經(jīng)濟(jì)學(xué)、管理學(xué)甚至哲學(xué)層面上展開了探究和研討,且成果頗豐。但是,基于公共受托經(jīng)濟(jì)責(zé)任把公共經(jīng)濟(jì)權(quán)力從紛繁蕪雜的權(quán)力體系中剝離出來,僅僅著眼于公共經(jīng)濟(jì)權(quán)力的研究,目前尚處于萌芽階段,從公共經(jīng)濟(jì)權(quán)力異化的預(yù)防和審計(jì)監(jiān)控的視角展開研究,尤為如此。 受托經(jīng)濟(jì)責(zé)任觀認(rèn)為,在委托受托關(guān)系中,受托人為履行公共受托經(jīng)濟(jì)責(zé)任,必須擁有對稱的公共經(jīng)濟(jì)權(quán)力。在具體行權(quán)過程中,受托人由于受到各種主客觀因素的影響,其權(quán)力運(yùn)行狀況存在著多種可能性,受托人可選擇任何一種可能性。本文把為履行公共受托經(jīng)濟(jì)責(zé)任而行使的公共經(jīng)濟(jì)權(quán)力的行權(quán)狀況作為出發(fā)點(diǎn),在現(xiàn)有研究的基礎(chǔ)上,進(jìn)一步深化了公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控研究,從細(xì)化公共經(jīng)濟(jì)權(quán)力以及構(gòu)建經(jīng)濟(jì)權(quán)力導(dǎo)向?qū)徲?jì)模式和公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)制幾個(gè)方面著手,分析論證了審計(jì)可以直接監(jiān)控公共經(jīng)濟(jì)權(quán)力的行使?fàn)顩r,從而確保公共經(jīng)濟(jì)權(quán)力得到適當(dāng)行使。 本文主要內(nèi)容如下： 第一章,導(dǎo)論。先對選題的背景進(jìn)行了分析,指出選題的重要意義。接著對經(jīng)濟(jì)控制論、受托經(jīng)濟(jì)責(zé)任以及公共經(jīng)濟(jì)權(quán)力審計(jì)的相關(guān)研究進(jìn)行了梳理,最后闡述了本文的研究思路圖、內(nèi)容框架以及研究方法。 第二章,公共經(jīng)濟(jì)權(quán)力分析。首先是對權(quán)力,這個(gè)當(dāng)今社會無論如何也不能回避的問題開始分析,對權(quán)力、經(jīng)濟(jì)權(quán)力、公共經(jīng)濟(jì)權(quán)力的內(nèi)涵進(jìn)行了界定,并從歷史唯物論的角度論證了公共經(jīng)濟(jì)權(quán)力的最初產(chǎn)生。在對公共經(jīng)濟(jì)權(quán)力行權(quán)過程中的邏輯路線仔細(xì)分析后,初步找到了公共經(jīng)濟(jì)權(quán)力的載體的三個(gè)組成部分,其一是基于層層授權(quán)的與業(yè)務(wù)流程相關(guān)的行權(quán)資料；其二是某一項(xiàng)公共經(jīng)濟(jì)權(quán)力的直接行使者的行權(quán)痕跡；其三是按照公共受托經(jīng)濟(jì)責(zé)任的要求,行權(quán)者編制的行權(quán)報(bào)告。其次,又對公共經(jīng)濟(jì)權(quán)力的結(jié)構(gòu)進(jìn)行了分析,找到了公共經(jīng)濟(jì)權(quán)力的內(nèi)在靜態(tài)結(jié)構(gòu)和動態(tài)結(jié)構(gòu)。接著,考慮到公共經(jīng)濟(jì)權(quán)力和公共受托經(jīng)濟(jì)責(zé)任的對稱性,又把兩者放在一起進(jìn)行了對比,兩者失衡的地方正是公共經(jīng)濟(jì)權(quán)力異化的集中體現(xiàn),也正是進(jìn)行公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控的目標(biāo)所在。最后,對于公共經(jīng)濟(jì)權(quán)力異化的原因從主體論和客體論兩個(gè)方面進(jìn)行了解析,得出公共經(jīng)濟(jì)權(quán)力異化原因是多方面的。 第三章,公共經(jīng)濟(jì)權(quán)力分類的深化。本章著重著眼于以往學(xué)者對于經(jīng)濟(jì)權(quán)力的分類,在此基礎(chǔ)上進(jìn)行了細(xì)致深入的分類。首先根據(jù)行權(quán)主體把全部的公共經(jīng)濟(jì)權(quán)力分成政府及其部門的公共經(jīng)濟(jì)權(quán)力、公營非盈利組織的公共經(jīng)濟(jì)權(quán)力和公營盈利組織的公共經(jīng)濟(jì)權(quán)力,再在此基礎(chǔ)上,根據(jù)政府及其機(jī)構(gòu)的功能和作用、公營非盈利組織的事業(yè)使命或任務(wù)以及公營盈利組織在整個(gè)國民經(jīng)濟(jì)中的地位和作用以及作為市場主體的角色更進(jìn)一步細(xì)化了每一部分的公共經(jīng)濟(jì)權(quán)力。 第四章,經(jīng)濟(jì)權(quán)力導(dǎo)向?qū)徲?jì)模式構(gòu)建。經(jīng)濟(jì)權(quán)力導(dǎo)向?qū)徲?jì)模式包括理論框架和實(shí)踐框架。理論框架指在受托經(jīng)濟(jì)責(zé)任不斷拓展的前提下,委托人的要求不斷推陳出新,要求受托人要能適應(yīng)不斷變化的要求,特別是涉及到受托經(jīng)濟(jì)責(zé)任的全面履行方面的適當(dāng)責(zé)任,適當(dāng)責(zé)任是為履責(zé)而行權(quán)的適當(dāng)性。以及在此基礎(chǔ)下,審計(jì)基本理論在審計(jì)本質(zhì)、審計(jì)假設(shè)、審計(jì)目標(biāo)、審計(jì)規(guī)范、審計(jì)信息和審計(jì)控制等方面呈現(xiàn)的顯著特征。實(shí)踐框架體現(xiàn)出在具體審計(jì)工作中審計(jì)策略、審計(jì)風(fēng)險(xiǎn)以及審計(jì)質(zhì)量三者的具體內(nèi)容以及相互之間的關(guān)系。 第五章,公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)制構(gòu)建。在我國當(dāng)今的經(jīng)濟(jì)政治體制的制度框架內(nèi),本文建立了由“權(quán)力制約權(quán)力”、“權(quán)利制約權(quán)力”和“道德制約權(quán)力”組成的一整套監(jiān)控機(jī)制,并對其運(yùn)行機(jī)制進(jìn)行了分析和探究。在審計(jì)權(quán)對公共經(jīng)濟(jì)權(quán)力監(jiān)控的機(jī)制中,舉例細(xì)化了公共經(jīng)濟(jì)權(quán)力的行使過程,通過對其行駛過程中痕跡的分析,得出是否存在公共經(jīng)濟(jì)權(quán)力異化的現(xiàn)象；強(qiáng)調(diào)審計(jì)立法,要求賦予審計(jì)對公共經(jīng)濟(jì)權(quán)力行使監(jiān)控權(quán),把黨的方針落實(shí)到具體法律法規(guī)上；針對審計(jì)經(jīng)費(fèi)的缺口,強(qiáng)調(diào)改革現(xiàn)有的審計(jì)經(jīng)費(fèi)劃撥體制。另外,分別對權(quán)利如何制約權(quán)力以及道德如何影響權(quán)力進(jìn)行了內(nèi)在作用機(jī)理的綜合全面分析。 第六章,公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)理實(shí)證分析。對于公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)理的相關(guān)問題,本文運(yùn)用問卷調(diào)查的方式對公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)理涉及到的具體項(xiàng)目進(jìn)行了調(diào)查,調(diào)查對象覆蓋黨政機(jī)關(guān)、審計(jì)部門、國企領(lǐng)導(dǎo)和高等院校師生等。調(diào)查結(jié)果發(fā)現(xiàn),絕大多數(shù)被調(diào)查者對于開展公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控是認(rèn)同的,只是對于公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)制中的不同因素的重要性基于不同的背景表現(xiàn)出意見略有差異。另外,為在開展公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控時(shí)借鑒經(jīng)濟(jì)責(zé)任審計(jì)成果,本文分析了某省審計(jì)廳對某一地級市市長的經(jīng)濟(jì)責(zé)任審計(jì)報(bào)告,發(fā)現(xiàn)經(jīng)濟(jì)責(zé)任審計(jì)對公共經(jīng)濟(jì)權(quán)力的制約和監(jiān)督作用體現(xiàn),找到了在開展公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控時(shí)可以從經(jīng)濟(jì)責(zé)任審計(jì)中利用或借鑒的成果。在此基礎(chǔ)上,提出了在開展公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控時(shí)具體操作中要注意的五個(gè)方面的問題。 第七章,結(jié)論、創(chuàng)新點(diǎn)和未來研究方向。本文經(jīng)過理論分析和實(shí)證驗(yàn)證得出審計(jì)是可以直接對公共經(jīng)濟(jì)權(quán)力進(jìn)行監(jiān)控的結(jié)論。 本文預(yù)計(jì)創(chuàng)新點(diǎn)主要有以下幾個(gè)方面： 1、解析了受托經(jīng)濟(jì)責(zé)任理論的理論意義和現(xiàn)實(shí)意義,提出公共經(jīng)濟(jì)權(quán)力載體的概念,細(xì)化了公共經(jīng)濟(jì)權(quán)力和政府審計(jì)權(quán)力,在對公共經(jīng)濟(jì)權(quán)力直接審計(jì)監(jiān)控的實(shí)踐設(shè)計(jì)中把痕跡學(xué)的概念和原理引入并運(yùn)用到審計(jì)領(lǐng)域。 2、構(gòu)建了經(jīng)濟(jì)權(quán)力導(dǎo)向?qū)徲?jì)模式,深化了以公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控為重心的審計(jì)理論體系以及審計(jì)對公共經(jīng)濟(jì)權(quán)力進(jìn)行監(jiān)控機(jī)制的研究,指出權(quán)力制約機(jī)制發(fā)揮作用的動態(tài)性。 3、用問卷和案例分析的方法對公共經(jīng)濟(jì)權(quán)力審計(jì)監(jiān)控機(jī)理相關(guān)項(xiàng)目以及經(jīng)濟(jì)責(zé)任審計(jì)對權(quán)力的制約狀況進(jìn)行了調(diào)查和分析。
[Abstract]:In the class society, power is a sensitive topic for the study of power, many scholars have theory from ancient to modern times, from politics, law, economics, management science and philosophy on exploration and research, and has yielded fruitful results. However, public entrusted economic responsibility to public economic power is separated from the numerous the hybrid power system based on the research focus on public economic power, is still in its infancy, from the prevention and monitoring of economic power audit public alienation from the perspective of research, especially.
The concept of accountability, the entrusted relationship, the trustee for the performance of public accountability, must have the symmetry of the public economic power. In the exercise process, the trustee due to various subjective and objective factors, the power there are a variety of possibilities, the trustee may choose any one possibility in this paper. As the starting point for the implementation of public accountability and the public economic power exercise status, on the basis of existing research, to further deepen the study of public economic power audit supervisory control, from the aspects of refinement and the construction of public economic power and economic power oriented audit mode and public economic power audit supervisory control mechanism, analyzes the audit can directly monitor the public economic power status, so as to ensure the proper exercise of public economic power.
The main contents of this paper are as follows:
The first chapter, introduction. The background is analyzed, pointing out the significance of the topic. Then the economic control theory, the related research of accountability and public economic power audit carried out, finally, the paper elaborates the research idea, content framework and research methods.
The second chapter, analysis of public economic power. The first is the power, the society in any case do not avoid problems start analysis of power, economic power, the connotation of public economic power are defined, originally produced and from the historical materialism perspective demonstrates the power of public economy. In the thorough analysis of the logic process of power line the exercise of the public economy, initially found the three parts of the carrier of the public economic power, which is associated with layers of authorization of business process based on the data of the exercise; a public economic power directly exercise the exercise trail; third is in accordance with the requirements of public accountability, the exercise the preparation of the exercise report. Secondly, the public economic power structure was analyzed, found the inner static structure and dynamic structure of public economic power. Then, considering the Symmetry to the public economic power and public accountability, and put together the two were compared, both local imbalance is embodied in the alienation of public economic power, it is also a public economic power audit supervisory control target. Finally, for reasons of public economic power alienation from two aspects on the subject and object of analysis, the public economic power alienation for many reasons.
The third chapter, the deepening of public economic power classification. This chapter mainly focuses on the classification of the past scholars for economic power, on the basis of the detailed classification. According to the exercise subject to full public economic power into the government and its departments of public economic power, public non-profit organization of public economic power and public profit organization the public economic power, and then on this basis, according to the function and role of the government and public institutions, non-profit organizations and public business mission or task profit organization in the whole national economy in the position and role as well as the main role of the market further refinement of the each part of the public economic power.
The fourth chapter, the construction of economic power oriented audit model. Economic power oriented audit model including the theoretical framework and practical framework. The theoretical framework refers to continue to expand in the premise of accountability under the requirements of the principal innovation, ask the trustee to be able to adapt to changing requirements, especially in relation to the full implementation of the accountability aspect the proper responsibility, accountability and responsibility is appropriate for the proper exercise. And on this basis, the basic theory of audit in essence, auditing assumptions, audit objectives, audit norms, significant characteristics of audit information and audit control. Present practice framework reflects the audit strategy in the specific audit work, the relationship between the specific the contents of the audit risk and audit quality of the three and each other.
The fifth chapter, the construction of monitoring mechanism of public economic power audit. In the institutional framework of China's political and economic system, this paper sets up a "power restricts power", "the right to restrict a mechanism for monitoring the power" and "moral" restriction of power components, and its operation mechanism is analyzed and explored. The right to audit mechanism of public economic power monitoring, for example, refinement of the public economic power process, through the analysis of the traces of the driving process, the existence of public economic power alienation phenomenon; emphasizing the auditing legislation, which audit of public economic power to exercise control, to implement the principle of the party the specific laws and regulations; for the audit funding gap, stressed that the reform of the existing audit funds transfer system. In addition, respectively, how to restrict the power and how moral influence power of rights Comprehensive and comprehensive analysis of the mechanism of internal action.
絎叚绔，

本文編號：1561467