本文選題：權力制約　切入點：政府審計　出處：《湖南大學》2006年碩士論文

【摘要】： 政府審計對政府權力的制約和監(jiān)督中發(fā)揮著重大的作用。政府審計作為一種公共權力也是需要制約的。本文思路如下:政府審計權力的設置(對政府的審計監(jiān)督),政府審計權力的制約(權力必須制約,否則權力會異化),制約的最有效方式為審計責任的確認與履行(以法律責任為主道德責任為輔的責任體系),政府審計法律責任安排(政府審計主體雙層身份下責任的界定與承擔),改進政府審計法律責任安排體系建議(觀念層面、法律層面和相關配套制度)。 本文先分析了政府審計權力設置的必然性、理論基礎(公共受托責任)以及法律依據(jù),有權力的設置必須要有權力的制約,因此本文接著分析了政府審計權力制約的必要性、理論基礎(公共選擇理論和侵權行為責任理論)以及權責對等關系。然后比較分析了權力制約的幾種方式,得出責任制約方式是最有效的制約方式。在此基礎上分析了政府審計責任結構、審計責任的現(xiàn)狀以及法律責任的核心地位。接著探討了政府審計法律責任的安排。并針對政府審計主體的兩層身份(公務員和審計專業(yè)人員),分析了公務員身份的行為主體、法律責任構成要件和承擔方式,并借鑒獨立審計責任分析了政府審計責任的行為主體、法律責任構成要件及承擔方式。文章最后從觀念層面、法律層面和相關配套制度入手,探討完善我國政府審計法律責任追究機制的途徑和措施。
[Abstract]:Government audit plays an important role in the restriction and supervision of government power. As a kind of public power, government audit also needs to be restricted. The idea of this paper is as follows: the establishment of government audit power (audit supervision to government). The restriction of government audit power. Otherwise, power will be alienated, and the most effective way to restrict is the confirmation and performance of audit responsibility (the responsibility system supplemented by legal responsibility as the main moral responsibility, and the arrangement of legal responsibility of government audit (the double identity of government audit subject). The definition and commitment of Ren, improving the arrangement system of the legal responsibility of government audit (conceptual level, Legal level and related supporting system. This paper first analyzes the inevitability of the establishment of government audit power, the theoretical basis (public fiduciary responsibility) and the legal basis, the establishment of power must have power constraints, so this paper then analyzes the necessity of government audit power restriction. The theoretical basis (public choice theory and tort liability theory) and the relationship between power and responsibility. It is concluded that responsibility restriction is the most effective one. On this basis, the structure of government audit responsibility is analyzed. The present situation of audit responsibility and the core position of legal responsibility. Then it discusses the arrangement of the legal responsibility of government audit, and analyzes the behavior subject of civil servant identity in view of the two levels of identity of government audit subject (civil servant and audit professional). The constitution of legal liability and the way to assume it, and the analysis of the subject of government audit responsibility, the constitutive elements of legal responsibility and the way of undertaking by using the independent audit responsibility for reference. Finally, the article starts with the concept level, the legal level and the relevant supporting system. This paper probes into the ways and measures of perfecting the investigation mechanism of government audit legal responsibility.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關碩士學位論文 前1條

1 錢忠;國有企業(yè)審計法律責任研究[D];南昌大學;2008年

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本文編號：1697048