63頁(yè)
摘要
在現(xiàn)行國(guó)家審計(jì)體制下，國(guó)家審計(jì)工作取得了較好的成果，但現(xiàn)實(shí)運(yùn)行狀
況也表明，也存在獨(dú)立性不足、權(quán)威性不夠，處理處罰執(zhí)行力度差等諸多問(wèn)題，
所以，本文以國(guó)家審計(jì)體制為研究對(duì)象，具體研究國(guó)家審計(jì)體制存在的問(wèn)題及
其改革途徑。
國(guó)家審計(jì)體制，是指國(guó)家審計(jì)的運(yùn)行機(jī)制。這一運(yùn)行機(jī)制包括了三個(gè)組成
部分:(l)組織形式，即國(guó)家審計(jì)機(jī)關(guān)的組織構(gòu)成模式;(2)組織制度，即確
立國(guó)家審計(jì)機(jī)關(guān)組織構(gòu)成及各層次、各部門(mén)之間職責(zé)劃分、權(quán)限歸屬的制度體
系;(3)組織宗旨，即國(guó)家審計(jì)機(jī)關(guān)組成運(yùn)行的終極目標(biāo)。
現(xiàn)行國(guó)家審計(jì)體制是行政型國(guó)家審計(jì)體制，并實(shí)行雙重領(lǐng)導(dǎo)。組織制度包
括有《憲法》、《審計(jì)法》等法律、《審計(jì)法實(shí)施條例》等法規(guī)以及《國(guó)家審計(jì)基
本準(zhǔn)則》等部門(mén)規(guī)章等制度體系。由于審計(jì)機(jī)關(guān)設(shè)立于政府內(nèi)，實(shí)行同級(jí)審計(jì)，
且受地方政府和上級(jí)審計(jì)機(jī)關(guān)的雙重領(lǐng)導(dǎo)，使得現(xiàn)行國(guó)家審計(jì)表現(xiàn)出獨(dú)立性差、
權(quán)威性不足，形成地方保護(hù)主義、審計(jì)決定執(zhí)行力度差、處罰不足，審計(jì)結(jié)果
披露不透明等問(wèn)題。而這些問(wèn)題的存在妨礙了國(guó)家審計(jì)功能的正常發(fā)揮，不利
于發(fā)揮國(guó)家審計(jì)在建立法治社會(huì)和維護(hù)公眾利益和權(quán)益方面的積極作用。
要實(shí)現(xiàn)社會(huì)制度和社會(huì)公眾對(duì)當(dāng)代國(guó)家審計(jì)的期望功能，需要對(duì)現(xiàn)有國(guó)家
審計(jì)體制進(jìn)行改革，由于國(guó)家審計(jì)體制包括了組織構(gòu)架、組織制度和組織宗旨
等三個(gè)方面，因此改革國(guó)家審計(jì)體制也應(yīng)從這幾個(gè)方面著手。首先是改革組織
構(gòu)架，我們認(rèn)為應(yīng)建立雙軌制的國(guó)家審計(jì)體制，即把現(xiàn)有的審計(jì)構(gòu)架作為政府
的內(nèi)部審計(jì)，然后在全國(guó)人大及地方人大下設(shè)立專門(mén)的審計(jì)預(yù)算監(jiān)督委員會(huì)，
專門(mén)負(fù)責(zé)預(yù)算審計(jì)監(jiān)督，實(shí)行審計(jì)雙軌并行。然后是改革組織制度，在《憲法》、
《審計(jì)法》等法律、法規(guī)、規(guī)章體系中制定建立雙軌制審計(jì)體制的法律依據(jù)，
并詳細(xì)明確雙軌制下作為政府內(nèi)部審計(jì)的審計(jì)機(jī)關(guān)和審計(jì)預(yù)算監(jiān)督委員會(huì)之間
的權(quán)限、職責(zé)和工作協(xié)調(diào)溝通制度，以保證雙軌制審計(jì)體制的順利運(yùn)行。最后
是確立雙軌制國(guó)家審計(jì)體制的組織宗旨，明確建立雙軌制國(guó)家審計(jì)體制的作用
及其核心價(jià)值。
關(guān)鍵詞:國(guó)家審計(jì)體制問(wèn)題改革途徑
摘要··············································································
ABSTRACT·····································································
第1章引言···································································
第2章國(guó)家審計(jì)體制與國(guó)家審計(jì)功能··································
2.1國(guó)家審計(jì)體制與國(guó)家審計(jì)功能:概念辨析·················
2.2國(guó)家審計(jì)體制與國(guó)家審計(jì)功能:關(guān)系分析················
2.3國(guó)家審計(jì)體制的建立原則:基于保障國(guó)家審計(jì)功能角度
第3章國(guó)家審計(jì)體制類型的比較研究····································
3.1立法型的國(guó)家審計(jì)體制··········································
3.2司法型的國(guó)家審計(jì)體制··········································
3.3行政型的國(guó)家審計(jì)體制··········································
3.4獨(dú)立型的國(guó)家審計(jì)體制··········································
第4章現(xiàn)行國(guó)家審計(jì)體制面臨的問(wèn)題與挑戰(zhàn)···························
4.1現(xiàn)行國(guó)家審計(jì)體制:現(xiàn)狀與特點(diǎn)······························
4.2現(xiàn)行國(guó)家審計(jì)體制所取得的成果······························
4.3現(xiàn)行國(guó)家審計(jì)體制運(yùn)行中存在的問(wèn)題························
4.4現(xiàn)行國(guó)家審計(jì)體制存在問(wèn)題的原因分析·····················
4.5國(guó)家審計(jì)監(jiān)督面臨的挑戰(zhàn)·······································
第5章現(xiàn)行國(guó)家審計(jì)體制的改革途徑····································
5.1國(guó)家審計(jì)體制改革的研究現(xiàn)狀:一個(gè)文獻(xiàn)綜述············
5.2國(guó)家審計(jì)體制組織構(gòu)架的改革途徑:雙軌制············
5.3國(guó)家審計(jì)體制組織制度的改革途徑···························
5.4國(guó)家審計(jì)體制組織宗旨的改革途徑······················
第6章研究結(jié)論·······························································
參考文獻(xiàn)········································································
后記··············································································