本文選題：國家審計(jì)監(jiān)督 + 公共財(cái)政監(jiān)督�。� 參考：《西南財(cái)經(jīng)大學(xué)》2010年博士論文

【摘要】：作為獨(dú)立的監(jiān)督范疇,審計(jì)具有其他經(jīng)濟(jì)監(jiān)督所不具備的特點(diǎn)。社會(huì)主義市場經(jīng)紀(jì)條件下,審計(jì)更是被賦予了更深的功能層次和更廣的作用范圍。國家審計(jì)署劉家義審計(jì)長在2008年3月召開的中國審計(jì)學(xué)會(huì)五屆三次理事會(huì)暨第二次理事論壇上指出,按照審計(jì)目標(biāo)的要求,審計(jì)工作的首要任務(wù)就是維護(hù)國家安全,保障國家利益,推進(jìn)民主法治,促進(jìn)全面協(xié)調(diào)可持續(xù)發(fā)展。強(qiáng)調(diào)國家審計(jì)作為國家政治制度體系中專門的監(jiān)督部門,要成為國家經(jīng)濟(jì)社會(huì)運(yùn)行的“免疫系統(tǒng)”。與此相適應(yīng),從經(jīng)濟(jì)管理學(xué)的角度考察國家審計(jì)的職能及其作用,在過去、當(dāng)前和今后都成為理論界和實(shí)務(wù)界面臨的重要課題。 問題在于,社會(huì)主義市場經(jīng)濟(jì)條件下的審計(jì)監(jiān)督關(guān)系的運(yùn)行,不僅與自然經(jīng)濟(jì)中的審計(jì)監(jiān)督關(guān)系運(yùn)行有了原則的區(qū)別,而且與一般商品經(jīng)濟(jì)中的審計(jì)監(jiān)督關(guān)系運(yùn)行也有很大的區(qū)別。如果人們?nèi)匀挥迷械哪承⿲徲?jì)職能及其作用的理論思想來看待市場經(jīng)濟(jì)中的審計(jì)監(jiān)督關(guān)系,不僅可能出現(xiàn)決策失誤,而且可能造成實(shí)際工作運(yùn)行的紊亂。所以,在社會(huì)主義市場經(jīng)濟(jì)條件下,重新審視我國的審計(jì)職能理論,探討社會(huì)主義市場經(jīng)濟(jì)條件下國家審計(jì)應(yīng)當(dāng)具有的查賬、重效和免疫職能及國家審計(jì)諸作用等一系列問題,就不僅有理論價(jià)值,而且有現(xiàn)實(shí)意義。 本文全部內(nèi)容共分6章。大體上分為三大部分,其中第一部分是論文的第1-3章,這一部分對(duì)國家審計(jì)職能的相關(guān)知識(shí)做系統(tǒng)的交代；第二部分即第4章,是國家審計(jì)職能的理論基礎(chǔ)分析；第三部分為第5-6章,是本文的核心內(nèi)容,具體分析研究國家審計(jì)的職能。包括分析國家審計(jì)的職能和作用在社會(huì)主義市場經(jīng)濟(jì)條件下的體現(xiàn),現(xiàn)階段如何進(jìn)一步發(fā)揮國家審計(jì)職能、實(shí)現(xiàn)國家審計(jì)的作用問題。 關(guān)于本文的選題背景和意義、研究方法和思路、論文的結(jié)構(gòu)和內(nèi)容安排,本文的主要貢獻(xiàn)和后續(xù)研究方向、研究的范圍限定等。論文第1章導(dǎo)論部分對(duì)此做了說明。 第2章是關(guān)于審計(jì)的定義、職能和作用的文獻(xiàn)述評(píng)。審計(jì)的定義、職能和作用分別解決“審計(jì)是什么”、“審計(jì)能夠干什么”和“審計(jì)干了什么”的問題。本章首先系統(tǒng)梳理了現(xiàn)有文獻(xiàn)關(guān)于審計(jì)定義的認(rèn)識(shí),從中歸納出現(xiàn)有文獻(xiàn)中對(duì)審計(jì)定義的認(rèn)識(shí)主要有審計(jì)就是查賬、審計(jì)是一個(gè)系統(tǒng)的方法或過程、審計(jì)是獨(dú)立的經(jīng)濟(jì)監(jiān)督(控制)活動(dòng)、審計(jì)是民主與法制建設(shè)的工具等不同的觀點(diǎn),并分析認(rèn)為審計(jì)是一系列獨(dú)立的經(jīng)濟(jì)監(jiān)督活動(dòng)。然后探討關(guān)于審計(jì)職能的不同表述,歸納出審計(jì)職能包括單一職能論和多種職能論兩類,不同觀點(diǎn)內(nèi)部對(duì)審計(jì)職能的理解和認(rèn)識(shí)又各不相同,這些關(guān)于審計(jì)職能的觀點(diǎn)大多都是從對(duì)審計(jì)定義的不同解讀得出的。社會(huì)主義市場經(jīng)濟(jì)條件下,審計(jì)的職能應(yīng)該有新的不同的解讀。最后,本章分析了現(xiàn)有文獻(xiàn)對(duì)審計(jì)作用的觀點(diǎn)——兩作用論和三作用論,對(duì)審計(jì)作用的看法差別并不大。但本文認(rèn)為分析審計(jì)作用不能只從歸宿的角度來考察其效果,還應(yīng)從過程的角度加以進(jìn)一步考察。 本文的第3章是關(guān)于國家審計(jì)范疇的一般分析。探討國家審計(jì)的定義、一般特征、國家審計(jì)監(jiān)督與公共財(cái)政監(jiān)督的關(guān)系。本章先分析歸納出審計(jì)和國家審計(jì)的新定義,并對(duì)國家審計(jì)的一般特征進(jìn)行了總結(jié)。然后進(jìn)一步對(duì)國家審計(jì)監(jiān)督與公共財(cái)政監(jiān)督的關(guān)系進(jìn)行了探討,認(rèn)為兩者之間在客體上具有一致性和差異性,在主體上具有聯(lián)動(dòng)性和獨(dú)立性。 第4章是關(guān)于國家審計(jì)職能與受托責(zé)任關(guān)系的關(guān)系理論,通過本章的分析,為下一章分析在市場經(jīng)濟(jì)條件下國家審計(jì)職能的不同體現(xiàn)做理論上的準(zhǔn)備。本章認(rèn)為審計(jì)來源于受托責(zé)任,國家審計(jì)來源于公共受托責(zé)任關(guān)系。并進(jìn)一步分析認(rèn)為,在經(jīng)濟(jì)社會(huì)發(fā)展的不同階段,國家審計(jì)的職能之所以會(huì)體現(xiàn)出區(qū)別,是由于公共受托責(zé)任關(guān)系的變化造成的。本章分析了國家審計(jì)職能的變化特點(diǎn),探討了影響審計(jì)職能得以體現(xiàn)的制約因素。 第5章是本文的核心部分,具體論述國家審計(jì)的職能和作用。本章首先對(duì)審計(jì)職能和審計(jì)作用二者之間的關(guān)系進(jìn)行了深入的分析,認(rèn)為審計(jì)職能和作用之間雖然關(guān)系密切,但又有區(qū)別。審計(jì)作用既是審計(jì)職能的客觀效果,又是審計(jì)職能在一定條件下變化著的功能。然后提出在社會(huì)主義市場經(jīng)濟(jì)條件下國家審計(jì)的三大職能——查賬職能、重效職能和免疫職能。這三個(gè)職能分別體現(xiàn)了國家審計(jì)維護(hù)經(jīng)濟(jì)活動(dòng)真實(shí)合法性、提高市場效率和政府績效以及維護(hù)國家“機(jī)體”安全的需要,并對(duì)國家審計(jì)如何實(shí)現(xiàn)相應(yīng)的職能分別進(jìn)行了探討。然后探討了市場經(jīng)濟(jì)條件下國家審計(jì)的作用,主要有：維護(hù)國家經(jīng)濟(jì)安全；監(jiān)督政府經(jīng)濟(jì)管理；支持經(jīng)濟(jì)社會(huì)可持續(xù)發(fā)展；促進(jìn)社會(huì)主義和諧社會(huì)建設(shè)；提升社會(huì)主義民主法治水平；加快高效廉潔政府建設(shè)等。 在對(duì)國家審計(jì)職能和作用進(jìn)行系統(tǒng)深入分析的基礎(chǔ)上,論文第6章探討如何發(fā)揮國家審計(jì)職能的問題。本章先從分析我國國家審計(jì)的現(xiàn)狀和存在的不足入手,探討進(jìn)一步完善國家審計(jì)、發(fā)揮國家審計(jì)職能作用的措施和建議。 本文的創(chuàng)新之處主要是： 1.拓展了審計(jì)和國家審計(jì)的概念 本文針對(duì)現(xiàn)有文獻(xiàn)關(guān)于審計(jì)本質(zhì)或定義是查賬、或系統(tǒng)的方法或過程、或民主與政治的工具、或一項(xiàng)獨(dú)立的經(jīng)濟(jì)監(jiān)督或控制活動(dòng)等的描述,進(jìn)一步拓展了對(duì)審計(jì)定義的理解。首次提出了審計(jì)是對(duì)被審計(jì)單位的財(cái)政收支、財(cái)務(wù)收支及其他經(jīng)濟(jì)活動(dòng)的真實(shí)、合法和效益進(jìn)行審核、評(píng)價(jià)和控制等的一系列監(jiān)督活動(dòng),審計(jì)即審計(jì)監(jiān)督,審計(jì)本質(zhì)上反映的是獨(dú)立的監(jiān)督關(guān)系。 相應(yīng)地,國家審計(jì)即國家審計(jì)監(jiān)督,反映的是以國家為主體的獨(dú)立的監(jiān)督關(guān)系。國家審計(jì)監(jiān)督的對(duì)象是財(cái)政資金和其他社會(huì)性公共資金乃至這些資金的管理使用人,國家審計(jì)負(fù)責(zé)監(jiān)督其財(cái)政、財(cái)務(wù)收支和其他經(jīng)濟(jì)活動(dòng),較之民間審計(jì)、社會(huì)審計(jì)和其他經(jīng)濟(jì)監(jiān)督,國家審計(jì)是更高層級(jí)的經(jīng)濟(jì)監(jiān)督。 2.厘清了國家審計(jì)監(jiān)督與公共財(cái)政監(jiān)督之間的關(guān)系 在發(fā)展了公共財(cái)政監(jiān)督概念的基礎(chǔ)上,對(duì)其與國家審計(jì)監(jiān)督之間的關(guān)系進(jìn)行了探討。本文認(rèn)為：國家審計(jì)監(jiān)督與公共財(cái)政監(jiān)督具有客體上的一致性和差異性,主體上的聯(lián)動(dòng)性和獨(dú)立性。二者都對(duì)財(cái)政部門經(jīng)手的財(cái)政資金等公共資金進(jìn)行監(jiān)督,但國家審計(jì)監(jiān)督的范圍更廣,涵蓋了所有社會(huì)性公共資金和對(duì)特定事項(xiàng)的專項(xiàng)審計(jì)調(diào)查,還包括專門針對(duì)“人”——領(lǐng)導(dǎo)干部的經(jīng)濟(jì)責(zé)任審計(jì)。財(cái)政資金等公共資金這一客體的監(jiān)督主體是多元的,各個(gè)監(jiān)督主體之間既相互獨(dú)立,又彼此聯(lián)動(dòng)。國家審計(jì)監(jiān)督更超脫,獨(dú)立性更強(qiáng)。 3.提出了社會(huì)主義市場經(jīng)濟(jì)條件下新的國家審計(jì)職能 現(xiàn)有的審計(jì)職能文獻(xiàn)分為單一職能論和多種職能論兩大類,其中主流觀點(diǎn)認(rèn)為審計(jì)具有經(jīng)濟(jì)監(jiān)督、評(píng)價(jià)和鑒證三大職能,本文結(jié)合我國公共受托責(zé)任的變化特點(diǎn)和市場經(jīng)濟(jì)的客觀要求,在審計(jì)新定義的基礎(chǔ)上,提出了社會(huì)主義市場經(jīng)濟(jì)條件下國家審計(jì)具有查賬、重效和免疫三大職能。并分析認(rèn)為,我國社會(huì)主義市場經(jīng)濟(jì)條件下,公共受托責(zé)任由原來的公共受托財(cái)務(wù)責(zé)任和公共管理責(zé)任發(fā)展為公共的受托社會(huì)責(zé)任,行使對(duì)受托社會(huì)責(zé)任的監(jiān)督,國家審計(jì)的使命更重,承擔(dān)著維護(hù)市場誠信——審計(jì)查賬、提高市場效率和政府績效——審計(jì)重效、彌補(bǔ)市場失靈和政府失靈——審計(jì)免疫的歷史使命,通過審計(jì)查賬、審計(jì)重效和審計(jì)免疫職能的發(fā)揮,有效促進(jìn)社會(huì)主義市場經(jīng)濟(jì)的健康發(fā)展,圓滿完成公共受托社會(huì)責(zé)任。 4.深化了對(duì)審計(jì)作用概念的探討 現(xiàn)有文獻(xiàn)對(duì)審計(jì)作用的理解都是從審計(jì)職能實(shí)施效果的一重性角度進(jìn)行分析的。本文從二重性角度認(rèn)為審計(jì)作用應(yīng)該包含兩層涵義：一是指審計(jì)的職能在一定時(shí)期、環(huán)境或其他客觀條件下所變化著的功能；二是指審計(jì)職能的發(fā)揮,審計(jì)職能被人們運(yùn)用時(shí)所產(chǎn)生的客觀效果,在歸宿上表現(xiàn)為具體的效果、效益、效應(yīng)、.影響等。從而對(duì)審計(jì)作用的理解更全面、更深刻。 盡管本文的研究取得了諸多收獲,但由于研究條件、研究手段和筆者能力限制,還存在一些不足和缺憾。比如,本選題探討審計(jì)的職能問題,理論性相對(duì)較強(qiáng)。因而本文的研究主要選擇了定性的分析方法,定量的研究相對(duì)不足；審計(jì)按照其主體劃分,有三種審計(jì)形式,除了國家審計(jì)之外,還有民間審計(jì)和內(nèi)部審計(jì)。另外的兩種審計(jì)形式在社會(huì)主義市場經(jīng)濟(jì)條件下,也各自發(fā)揮著其相應(yīng)的查賬職能、重效職能和免疫職能,對(duì)于這兩種審計(jì)形式下相關(guān)審計(jì)職能得以體現(xiàn)的原因、實(shí)現(xiàn)該職能的路徑及進(jìn)一步改進(jìn)措施,本文限于篇幅,沒有做細(xì)致的探討,尚有待于今后進(jìn)一步的研究。
[Abstract]:As an independent supervision category, audit has the characteristics that other economic supervision does not possess. Under the conditions of socialist market brokerage, the audit is given a deeper functional level and a wider scope of action. The three Council of the five session of the China audit institute, held in March 2008 by the National Audit Office of the National Audit Office, and the second member of the board of directors, was held in March 2008. The forum points out that, according to the requirements of the audit goal, the primary task of the audit work is to maintain the national security, safeguard the national interests, promote the rule of democracy and the rule of law, and promote the comprehensive and sustainable development. According to this, the function and function of national audit from the perspective of economic management is an important subject in the past and in the future.
The problem is that the operation of the audit supervision relationship under the conditions of the socialist market economy is not only different from the principle of the operation of the relationship between audit supervision and supervision in the natural economy, but also is very different from the operation of the audit supervision in the general commodity economy. Considering the relationship between audit supervision and supervision in the market economy, it is possible not only to make mistakes in decision making, but also to cause the disorder of actual work. Therefore, under the conditions of socialist market economy, we should reexamine the audit function theory of our country and discuss the audit, heavy effect and exemption of national audit under the conditions of socialist market economy. A series of problems, such as the functions of epidemic and the role of national audit, are of theoretical value and practical significance.
The whole content of this article is divided into 6 chapters. In general, it is divided into three parts. The first part is Chapter 1-3 of the paper. This part is the explanation of the relevant knowledge of the state audit function; the second part, the fourth chapter, is the theoretical foundation analysis of the national audit function; the third part is Chapter 5-6, the core content of this article, and the concrete analysis and research. The functions and functions of state audit are analyzed, including the analysis of the functions and functions of national audit in the conditions of the socialist market economy. At the present stage, how to further play the function of the national audit and realize the role of the national audit.
On the background and significance of this article, the research methods and ideas, the structure and content arrangement of the paper, the main contribution of this paper, the direction of follow-up research, the scope of the study, and so on. The introduction part of the first chapter of the paper has made a description of this.
The second chapter is the literature review on the definition, function and function of audit. The definition, function and function of audit can solve the problem of "what audit is", "what can audit do" and "what do audit do". First, this chapter systematically combs the understanding of audit definition in the existing literature, and summarizes the audit of audit in the literature. The main knowledge of the definition is audit is audit, audit is a systematic method or process, audit is an independent economic supervision (control) activity, audit is a different view of democracy and legal system, and the analysis considers that audit is a series of independent economic supervision, and then discusses the different statements about the audit function. The audit function includes two categories of single function theory and multiple function theory. The understanding and understanding of audit functions in different views are different. Most of these views on audit functions are derived from different interpretations of the definition of audit. Under the conditions of socialist market economy, the functions of audit should have new and different interpretations. After that, this chapter analyzes the views of the existing literature on the role of audit, the two action theory and the three action theory, and the different views on the audit role are not very different. However, this article holds that the effect of audit should not be examined only from the angle of return, but should be further investigated from the point of view of the process.
The third chapter of this article is about the general analysis of the category of national audit. It discusses the definition of national audit, the general characteristics, the relationship between national audit supervision and public financial supervision. This chapter first analyzes and summarizes the new definitions of audit and national audit, and summarizes the general characteristics of national audit. The relationship between financial supervision and supervision is discussed. It is considered that there is consistency and difference between the two in the object, and they have linkage and independence in the main body.
The fourth chapter is about the relationship theory of the relationship between the state audit function and the trustee responsibility. Through the analysis of this chapter, the next chapter analyzes the theoretical preparation of the different embodiment of the national audit function under the market economy. This chapter considers that the audit comes from the accountability and the state audit comes from the public trustee responsibility relationship. In the different stages of economic and social development, the difference between the functions of the state audit is caused by the change of the relationship between the public trustees. This chapter analyses the characteristics of the change of the state audit function and discusses the factors that affect the audit function.
The fifth chapter is the core part of this article. It discusses the function and function of national audit in detail. First, this chapter analyses the relationship between the audit function and the audit function two, and thinks that the audit function and function are closely related, but there are differences. The audit function is the objective effect of the audit function and the audit function in the chapter. The three functions of the state audit under the conditions of the socialist market economy, namely, the audit function, the heavy effect function and the immune function, are put forward. These three functions reflect the national audit to maintain the real legitimacy of the economic activities, improve the market efficiency and the government performance, and maintain the national "organism". The needs of the national audit are discussed and the functions of the national audit are discussed respectively. Then the role of the National Audit under the market economy is discussed, mainly: maintaining the national economic security, supervising the government's economic management, supporting the sustainable development of the economy and society, promoting the construction of socialistic harmonious society, and promoting the socialism. The level of democracy and rule of law; speed up the construction of efficient and clean government.
On the basis of a systematic and thorough analysis of the function and function of national audit, the sixth chapter of the paper discusses how to play the role of national audit. This chapter begins with the analysis of the current status and shortcomings of our country's national audit, and discusses the measures and suggestions to further improve the national audit and play the role of the national audit function.
The main innovations of this paper are as follows:
1. expanding the concept of audit and national audit
This article further expands the understanding of the definition of audit on the basis of the existing literature on the essence of audit or the definition of audit, or the method or process of the system, or the tools of democracy and politics, or an independent economic supervision or control activity. It is the first time that the audit is the financial revenue and expenditure of the audited units, the financial revenue and expenditure and the other. A series of supervision activities such as audit, evaluation and control of the real, legal and benefit of economic activity, audit is audit supervision, and the audit in essence reflects the independent supervision relationship.
Accordingly, the state audit is the state audit supervision, reflecting the independent supervision relationship with the state as the main body. The object of the state audit supervision is financial funds and other social public funds and even the managers of these funds. The state audit is responsible for supervising its finance, financial revenue and expenditure and other economic activities, compared with the civil audit, society. Will audit and other economic supervision, national audit is a higher level of economic supervision.
2., clarify the relationship between national audit supervision and public financial supervision.
On the basis of the development of the concept of public finance supervision, the relationship between the state audit supervision and the state audit supervision is discussed. The article holds that the national audit supervision and the public finance supervision have the consistency and difference on the object, the linkage and the independence on the subject. The two are all the public funds, such as financial funds, which are handled by the financial and government departments. Supervision, but the scope of the state audit supervision is more extensive, covering all social public funds and special audit investigation on specific matters. It also includes the audit of economic responsibility for leading cadres. The subject of public funds, such as financial funds, is pluralistic, and each subject is independent of each other. They also interact with each other. National audit supervision is more detached and independent.
3. put forward the new national audit function under the condition of socialist market economy.
The existing audit function documents are divided into two categories: single function theory and multiple function theory. The mainstream view is that audit has three functions: economic supervision, evaluation and authentication. This paper puts forward the socialist market economy on the basis of the new definition of audit on the basis of the changing characteristics of the public trustee responsibility and the objective requirements of the market economy. Under the condition of the condition of China's socialist market economy, the public trustee responsibility is developed from the original public fiduciary responsibility and the public management responsibility to the public entrusted social responsibility and the supervision of the entrusted social responsibility under the conditions of our socialist market economy. The mission of the national audit is more serious, and the responsibility of the state audit is heavier. To maintain market integrity - audit audit, improve market efficiency and government performance - Audit heavy efficiency, make up for market failure and government failure - Audit immunization historical mission, audit audit, audit heavy efficiency and audit immunization function, effectively promote the healthy development of social market economy and complete public acceptance. Social responsibility.
4. deepened the discussion of the concept of audit function
The understanding of the audit function in the existing literature is analyzed from the perspective of the effect of the audit function. From the duality angle, this paper holds that the audit function should contain two layers of meaning: first, the function of the audit function in a certain period, the environment or other objective conditions, and the two is the function of the audit function, The objective effect of the audit function when used by people is shown as specific effect, benefit, effect, effect and so on. Thus the understanding of the audit function is more comprehensive and deeper.
Although many gains have been made in this study, there are still some shortcomings and shortcomings due to the research conditions, the means of research and the limitations of the author's ability. For example, the topic of this thesis is to discuss the function of audit, which is relatively strong in theory. There are three forms of audit in the subject division. In addition to the national audit, there are civil and internal audits. In the socialist market economy, the other two forms of audit also play their respective audit functions, heavy and immune functions, and the reasons for the embodiment of the relevant audit functions under the two forms of audit. The path to achieve this function and further improvement measures are limited to space and have not been discussed in detail.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2010
【分類號(hào)】：F239.45

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本文編號(hào)：1895518