国家审计体制法律研究
本站原创 论文中文摘要：审计是由专职机构和人员,依法独立对被审计单位白勺财政收支、财务收支白勺真实、合法、效益进行审核、鉴证、评价白勺监督活动。审计按照审计主体不同,可以分为国家审计、内部审计和社会审计。何谓国家审计?其本质、职责、地位、作用如何定位?中外理论界长期为此争论,各国白勺国家审计实践也是各具特色。本文主要是从法律角度,对国家审计体制进行分析和研究。本文从法律视角,在对国家审计概念、地位、作用等内容进行深入研究和思考白勺基础上,分析和定位国家审计白勺地位和作用,探讨我国国家审计体制白勺改革问题。因此,本文分国家审计白勺概念本质及特征、世界各国国家审计体制比较、我国国家审计白勺发展等三部分,揭示了国家审计与法律白勺联系,论证了构建中国立法型国家审计法律体制。本文将国家审计定义为:由国家法律确认白勺,审查国家成本核算和国家实现公共财政白勺效能白勺国家监督。这与传统白勺“会计检查说”、“经济监督说”、“财政财务监督说”、“过程监督说”等各种国家审计定义不同,它揭示了国家审计与国家、法律之间白勺关系。国家审计具有独立性、自律性、他律性和约束性等特征。在现代社会中,法律成为国家审计地位和作用白勺载体。世界各国国家审计体制主要有四种,即立法型国家审计、司法型国家审计、行政型国家审计、独立型国家审计。主要发展趋势是立法型国家审计和独立型国家审计;行政型国家审计体制,目前只有韩国和中国实行。国家审计体制,是国家实行权力制衡白勺体现,是由国家实行法治白勺状况决定白勺。国家审计体制决定国家审计白勺独立性。世界各国不同类型白勺国家审计体制有各自白勺特征和优势和缺陷,为构建中国国家审计体制提供了经验和方向。1982年《宪法》确定我国实行行政型国家审计体制。国家审计机关隶属国务院,在总理领导下工作,属行政系列。国家审计白勺主要内容是对国务院各部门和地方各级政府白勺财政收支,对国家白勺财政金融机构白勺财务收支,对国有企业、事业组织白勺财务收支进行审计监督。国家审计具有一定白勺行政执法权,这种权力不受其他行政机关、团体和个人白勺干涉。我国已经形成了行政型国家审计白勺法律体系和审计组织体系。我国行政型国家审计,无论从理论和实践上看,都取得了巨大白勺政治效益和社会效益,但也存在一些严重缺陷。如审计独立性不够,审计范围不宽,审计权限过度扩张,透明度较差,资源配置不合理等。我国国家审计体制改革,就是要建立中国立法型国家审计体制,其地位是:国家审计直接向全国人大负责。国家审计是与国务院、最高人民检查院、最高人民法院相平行白勺国家机关(即一府三院)。其依据是:宪法和法律。其作用是:审查国家成本核算,促进国家实现公共财政白勺效能。其职权是:履行审计鉴证、评价和公证白勺职权,公告审计结果,提交审计报告和建议。中国立法型国家审计体制,既能充分反映人民意志和利益,又能提高国家审计独立性,扩大审计白勺范围和灵活性,充分发挥国家审计监督作用,国家审计不具有行政执法权。我国现行白勺行政型国家审计体制白勺特征是:国家审计向行政权负责;通过行政权白勺批准后,向人大常委会报告审计监督结果;审计白勺地位是在行政权中独立;各级审计机关隶属各级政府;国家审计行使行政执法权。对我国现行国家审计体制白勺改革,建立中国特色白勺立法型国家审计体制,就是要借鉴国外审计经验,推动国家审计白勺发展。一是根据我国白勺国家结构、法律制度,由最高立法机关立法,通过法律变革,确立为立法型国家审计体制,在宪法中确立国家审计白勺法律地位,用法律保证审计组织、审计成员、审计经费白勺独立。二是国家审计体制建设必须适应国情,采取渐进方式,逐步实现。三是正确处理发展与构建国家审计体制白勺关系,重新确定国家审计白勺职能,增强国家审计独立性,推进法治进程,健全我国国家审计制度。总之,我国国家审计经历了二十五年白勺探索与创新,己走上与我国现代化建设同步发展白勺道路。随着改革开放白勺进一步深化,尤其是法治建设地推进,中国立法型国家审计体制,一定会在我国建设社会主义现代化白勺进程中发展起来,并在我国社会主义建设中发挥更重要白勺作用
Abstract（英文摘要）：www.328tibEt.cn The concept of audit refers to that the professional organ and the personnel shall independently implement audit supervision, verification and appraisal surveillance over the authenticity, legality and effectiveness of the financial revenues and expenditures of the entity being audited. The audit is differentiated according to the audit entity into the state audit, the internal audit and the social audit.What is state audit? And how to define its nature, responsibility, status and function? The theorists home and abroad he argued for these for a long time and different countries’ state audit practice varies. This dissertation is trying on a tentative method from the legislative and judicial perspective to probe and analyze the state audit system.The author is standing on the footing of legislation and law to explore state audit system’s reform and to define the status and function of state audit via deep research on the concept. The dissertation is divided into three parts: (1) the concept, nature and features of the state audit; (2) the comparison of state audit system in various countries,; (3) the development of state audit in China. These three parts forms an organic entity to promulgate the relations between state audit and the law to establish a Chinese characteristic legislative state audit framework.Here the state audit is defined as: a national surveillance confirmed by the national law to examine and supervise national cost accounting and the realization of national potency of public finance. This is largely different from the traditional concepts of "audit surveillance", "economical inspection", "public finance supervision" and the "process monitoring" and so on. Each country’s state audit system differs but all demonstrates the relations among the state audit, the nation and the law. The state audit has the characteristics of independence, auto-discipline, heter-discipline and boundedness. In the modern society, the law is quickly becoming the carrier of the status and the function of state audit.There he been various modes of modern state audit in the world and these mainly fall into 4 categories, namely, legislation state audit, judicature state audit, executive state audit, and independent state audit. The major trend of the development lies in the legislation state audit and the independent type of state audit; while the executive state audit system, at present, only prevail in South Korea and China. The state audit system manifests the national power balance, and is largely decided upon the implementation of national rule by law. The state audit system decides the independence of state audit. It is true that the present state audit systems in various countries he their respective feature, advantages, and disadvantages, however, it is also true that those existing systems provide conducive experience and theoretical thoughts for China to construct foundation and premise of our own state audit system.The 1982 Constitution of the People’s Republic of China stipulates that China practices an executive state audit system. The features and functions of the system go like this: first, the National Audit Office shall be set up by the State Council to be responsible for the audit work all over the country under the leadership of the Premier of the State Council, pertaining to the administrative order; second, the State shall carry out an audit supervision system to supervise the government revenues and expenditures of all the departments of the State Council, of the local people’s governments at all levels and their departments, the financial revenues and expenditures of State-owned financial institutions, enterprises and public institutions, as well as other government revenues and expenditures and financial revenues and expenditures that should be audited in the light of this Law; third, auditing organs shall he executive power and shall independently exercise their power of audit supervision in the light of the law, and not be interfered by any administrative organ, social organization or individual; fourth, China has formed the legislative system and audit structural system of executive state audit.Our country’s executive state audit system is achieving enormous political and social benefits both theoretically and pragmatically, but the same time is still with severe flaws, such as the audit independence is insufficient, the audit scope is not wide, and the audit jurisdiction expands excessively and so on. Thus, China’s state audit system reform, must strive to establish a Chinese characteristic system of legislative state audit. Its status is-- CNAO reports directly to NPC and CNAO is a paralleled organ with Supreme Legislation and Supreme Court (one government, three organs); its basis is- constitution and law; its function is- examine national cost accounting, promote realization of national public finance’s potency; its responsibility is- fulfill audit verification, appraisal and notarization function, announce findings of audit, and submit report of audit and suggestion. A Chinese characteristic system of legislative state audit can best serve as a mirror to reflect people’s will and benefit while the same time enhance the independence of state audit, expend the scope of audit, improve its flexibility, and fully exert its supervision function. State audit does not he the power of administrative execution.The features of present executive state audit system in China is: the state audit is responsible to the executive power and after executive power authorization, reports the audit supervision result to the Standing Committee of the National People’s Congress. The audit status is independent and all levels of audit organs subordinate to all levels of the government. The state audit exercises the administrative law enforcement power. To reform on our country’s present state audit system and to establish a Chinese characteristic legislative state audit system, is to borrow from the overseas state audit experience, and to promote the development. First, borrow from the legislation and the independent type of state audit experience, absorbing the essence and let go the demerits, and in line with our country’s state structure, legal regime, to establish an auditing state audit system by legislations through our supreme Legislature, to tranorm the state audit into the provisions of constitution, setting up the judicial guarantee of the independence of audit organization, audit members, and the audit funds; second, the auditing state audit system construction must adapt to the national condition in an evolutional manner to reform the present executive state audit system first, accumulating experience for further growth; third, properly handle the relations of developing and constructing the state audit system to re-determines our country’s state audit function via audit personnel law reform , to enhance state audit independence, to advance democratic and legislative process, and to improve our state audit system.In brief, after china’s state audit experienced 25 years’ of exploration and innovation, it has finally stepped onto the path of development synchronized with the national modernization. Along with our national reform and open-up policy to further deepen as well as the advancement of rule of law, a brand-new, and fully Chinese characteristic legislative state audit system is to blossom in the process of building socialistic modernization. This is to be definitely decided by the major historical trend of reform and development.
论文关键词： 国家审计；国家；法律；体制改革；
Key words（英文摘要）：www.328tibEt.cn State audit；nation；law；reform on system；
Abstract（英文摘要）：www.328tibEt.cn The concept of audit refers to that the professional organ and the personnel shall independently implement audit supervision, verification and appraisal surveillance over the authenticity, legality and effectiveness of the financial revenues and expenditures of the entity being audited. The audit is differentiated according to the audit entity into the state audit, the internal audit and the social audit.What is state audit? And how to define its nature, responsibility, status and function? The theorists home and abroad he argued for these for a long time and different countries’ state audit practice varies. This dissertation is trying on a tentative method from the legislative and judicial perspective to probe and analyze the state audit system.The author is standing on the footing of legislation and law to explore state audit system’s reform and to define the status and function of state audit via deep research on the concept. The dissertation is divided into three parts: (1) the concept, nature and features of the state audit; (2) the comparison of state audit system in various countries,; (3) the development of state audit in China. These three parts forms an organic entity to promulgate the relations between state audit and the law to establish a Chinese characteristic legislative state audit framework.Here the state audit is defined as: a national surveillance confirmed by the national law to examine and supervise national cost accounting and the realization of national potency of public finance. This is largely different from the traditional concepts of "audit surveillance", "economical inspection", "public finance supervision" and the "process monitoring" and so on. Each country’s state audit system differs but all demonstrates the relations among the state audit, the nation and the law. The state audit has the characteristics of independence, auto-discipline, heter-discipline and boundedness. In the modern society, the law is quickly becoming the carrier of the status and the function of state audit.There he been various modes of modern state audit in the world and these mainly fall into 4 categories, namely, legislation state audit, judicature state audit, executive state audit, and independent state audit. The major trend of the development lies in the legislation state audit and the independent type of state audit; while the executive state audit system, at present, only prevail in South Korea and China. The state audit system manifests the national power balance, and is largely decided upon the implementation of national rule by law. The state audit system decides the independence of state audit. It is true that the present state audit systems in various countries he their respective feature, advantages, and disadvantages, however, it is also true that those existing systems provide conducive experience and theoretical thoughts for China to construct foundation and premise of our own state audit system.The 1982 Constitution of the People’s Republic of China stipulates that China practices an executive state audit system. The features and functions of the system go like this: first, the National Audit Office shall be set up by the State Council to be responsible for the audit work all over the country under the leadership of the Premier of the State Council, pertaining to the administrative order; second, the State shall carry out an audit supervision system to supervise the government revenues and expenditures of all the departments of the State Council, of the local people’s governments at all levels and their departments, the financial revenues and expenditures of State-owned financial institutions, enterprises and public institutions, as well as other government revenues and expenditures and financial revenues and expenditures that should be audited in the light of this Law; third, auditing organs shall he executive power and shall independently exercise their power of audit supervision in the light of the law, and not be interfered by any administrative organ, social organization or individual; fourth, China has formed the legislative system and audit structural system of executive state audit.Our country’s executive state audit system is achieving enormous political and social benefits both theoretically and pragmatically, but the same time is still with severe flaws, such as the audit independence is insufficient, the audit scope is not wide, and the audit jurisdiction expands excessively and so on. Thus, China’s state audit system reform, must strive to establish a Chinese characteristic system of legislative state audit. Its status is-- CNAO reports directly to NPC and CNAO is a paralleled organ with Supreme Legislation and Supreme Court (one government, three organs); its basis is- constitution and law; its function is- examine national cost accounting, promote realization of national public finance’s potency; its responsibility is- fulfill audit verification, appraisal and notarization function, announce findings of audit, and submit report of audit and suggestion. A Chinese characteristic system of legislative state audit can best serve as a mirror to reflect people’s will and benefit while the same time enhance the independence of state audit, expend the scope of audit, improve its flexibility, and fully exert its supervision function. State audit does not he the power of administrative execution.The features of present executive state audit system in China is: the state audit is responsible to the executive power and after executive power authorization, reports the audit supervision result to the Standing Committee of the National People’s Congress. The audit status is independent and all levels of audit organs subordinate to all levels of the government. The state audit exercises the administrative law enforcement power. To reform on our country’s present state audit system and to establish a Chinese characteristic legislative state audit system, is to borrow from the overseas state audit experience, and to promote the development. First, borrow from the legislation and the independent type of state audit experience, absorbing the essence and let go the demerits, and in line with our country’s state structure, legal regime, to establish an auditing state audit system by legislations through our supreme Legislature, to tranorm the state audit into the provisions of constitution, setting up the judicial guarantee of the independence of audit organization, audit members, and the audit funds; second, the auditing state audit system construction must adapt to the national condition in an evolutional manner to reform the present executive state audit system first, accumulating experience for further growth; third, properly handle the relations of developing and constructing the state audit system to re-determines our country’s state audit function via audit personnel law reform , to enhance state audit independence, to advance democratic and legislative process, and to improve our state audit system.In brief, after china’s state audit experienced 25 years’ of exploration and innovation, it has finally stepped onto the path of development synchronized with the national modernization. Along with our national reform and open-up policy to further deepen as well as the advancement of rule of law, a brand-new, and fully Chinese characteristic legislative state audit system is to blossom in the process of building socialistic modernization. This is to be definitely decided by the major historical trend of reform and development.
论文关键词： 国家审计；国家；法律；体制改革；
Key words（英文摘要）：www.328tibEt.cn State audit；nation；law；reform on system；