论审计监督制度的完善
摘要
审计监督是整个行政监督系统的一个重要组成部分,是保证行政机构持续、健康、协调发展的必要手段。在我国,审计监督是指设在各级政府内部的审计监督机构,为维护国家财政经济秩序,促进廉政建设,保障国民经济健康发展,对国务院各部门和地方各级人民政府及其各部门财政收支、国有金融机构和国有企业、事业组织财务收支的真实、合法和效益、依法独立进行的监督活动。
审计监督制度本质是预防、揭示和抵御国家行政经济社会运行中的矛盾和风险,保护行政经济社会运行系统的健康和安全。由于审计监督产生于社会公众与政府之间的委托和受托责任关系,审计监督应促进社会公众与政府的委托受托关系按既定规则有序运行,审计监督机构必须监督各级政府是否忠实地履行了公共受托责任,是否代表了社会公众或国家的根本利益;故审计监督的内容本质为政府责任。政府责任指的是政府承担的义务。政府责任的内涵是由一个国家的政治、经济和社会发展历史和国情决定的。根据我国一些学者的研究成果,从目前我国的国情和所处的历史发展阶段来看,政府责任可划分为经济责任、社会责任和政治责任。审计监督应当围绕上述政府责任开展审计监督,推进责任政府、法制政府和服务型政府的建立。
我国的审计监督制度是通过一系列的法律法规来确定的。宪法第九十一条、第一百零九条对审计监督机构的设置、审计监督的范围和内容、审计监督的基本原则作了明确规定,是审计监督制度的最高法律依据。审计法全面规定了审计监督的原则、审计监督机构和审计人员、审计监督机构的职责、审计监督机构的权限、审计程序和法律责任等内容,是审计监督制度的基本法。
从1949新中国成立到1983年审计署成立前的34年间,由于长期实行高度集中的计划经济体制,我国一直未设立独立的政府审计监督机构,对国家财政收支的监督工作主要由财政部门内部的监察机构来完成,用会计检查模式代替了审计监督。党的十一届三中全会后,全党全国工作重点转入以经济建设为中心的轨道。1982年,全国人大修改了《宪法》,规定我国建立审计监督机构,实行审计监督制度。1983年9月,中华人民共和国审计署成立,为国务院的组成部门,县级以上地方各级人民政府也相继设立审计监督机构,审计工作相继在全国范围内逐步展开。1994年8月31日,《中华人民共和国审计法》正式颁布。1997年10月21日,国务院发布了《中华人民共和国审计法实施条例》。以1994年《审计法》的颁布为界限,中国特色的审计监督制度经历了创立和发展两个阶段。经过十多年的努力,特别是《审计法》颁布以后,通过健全审计法规.拓展审计领域,规范审计工作,积极探索审计方式和方法,我国审计监督逐步走上法制化、制度化、规范化的轨道。
现在,随着我国社会的进步,审计监督制度存在诸多问题。如审计监督体制不合理导致对权力的制约不强、审计监督范围的局限阻碍审计监督的发展、审计监督无法跟上政府公共管理理念转变的步伐、透明度不高影响社会对审计监督的认知、法制不健全、不统一阻碍审计监督的发展、资源相对不足阻碍了审计监督的发展、审计监督效果不明显。
为解决上述问题,我们应完善我们的审计监督制度。如完善现行审计监督权力的配置、改变行政监督机构负责人的任免方式、实行地方审计监督机构垂直管理的管理体制、审计监督经费单独列入国家预算、完善中央和地方监督机构关系、建立跟踪监督制度、健全行政监督机构内部制约机制、建立行政监督的激励约束机制、建立对监督成果的绩效评估体系、完善监督结果公告等法律制度促进审计监督的透明度、完善有关监督的法规和制度、完善人才制度、创新监督方法和手段来弥补资源的不足、建立事后问责制度、建立审计监督纠正跟踪检查制度、加强审计监督机构的纠正功能。
Audit supervision is an important component of the entire administrative oversight system, and an essential method to guarantee the administrative machinery to work continually, healthily with coordinated development. In our country, audit supervision refers to the independent and legal supervison conducted by those internal audit supervision organizations located at all levels of government, on finance revenue and expenditure of various departments affiliated to the State Council and all levels of local government, and the facticity, legitimacy and efficiency about financial revenue and expenditure of state-owned financial organs and State-owned enterprises,etc It is to maintain state finance and economic order, promote a clean government, safeguard national economy’s healthy development.
The audit supervision system essence is the prevention, the revelation and in the resistance country administration economic society movement contradiction and the risk, protects the administrative economic society run-time system's health and the security. Because the audit supervision produces between the social public and government's request and the fiduciary duty relations, Audit supervision origins from the entrusted relationship between the government and the public to promote a regular operation. Those audit supervision organization must supervise that whether all levels of the government have fulfilled public fiduciary duty faithfully, whether represented fundamental interests of the public or the nation. Therefore government responsibility is the essence of audit supervision's. . Responsibility of government is the duty what government undertakes. Its connotation is decided by national politics, economy, social development history and the situation of the country.. According to some scholar's research due to the historical stage of development and our country's present situation, government responsibility may divide into economical responsibility, social responsibility and political liability. Audit supervision must conduct its work aiming to resolve the above three government responsibility, which promote the construction of a responsible government, a government with sound legal system and a service-oriented government.
Our country's audit supervision system is established by a series of laws and regulations. Audit supervision organizations' establishment, supervision scope and the content, audit supervision's basic principle are regulated in the Constitution item 91st, 109th, which is audit supervision system's top legal basis. The audit law is the fundamental law of audit supervision system, which stipulated comprehensively audit supervision's principles, organization and auditors, the audit supervision organization's responsibility, supervision contents, jurisdiction, auditing routine and legal liability,etc.
During the 34 years from PRC’s establishment in 1949 to the audit office’s establishment in 1983 because of a long time planned economy system, our country had not set up independent government audit supervision organization. The internal watch-dog agency of finance department took charge of state financial revenue and expenditure's supervisory work,which conducts accounting supervision instead of audit supervison. After CCP's 11th Third Session, the party turned national key emphasis to take economic development as the central track. In 1982, National People's Congress revised the constitution, stipulated that our country establishes audit supervision organization and applies audit supervision system. In September, 1983 the People's Republic of China Audit office was founded as a composition department of State Council, Later audit supervision organization were established at government of county level and above , thus, audit work throughout the country was gradually conducted..on August 31, 1994, Audit law of People's Republic of China was officially promulgated. on October 21, 1997, State Council issued Implementation Rule of the Audit Law. The promulgation of Audit law in 1994 was a boundary, which divided the audit supervision system with Chinese characteristics into two stages. After the endeavor for more than ten years, especially afer the announcement of Audit law, audit supervision in China has stepped onto the track of legalization, institution, standardard gradually, through the development of audit laws and regulations, expansion of audit domain, standardization of audit work, exploration of audit modes and method positively.
Now, along with our country fast progress, audit supervision system has many problems. For example, some improper aspects of the system lead to loose authority restriction, audit supervision scope limitation which hampers audit supervision's development, audit supervision cannot keep pace with the transformation of government public management notion, low transparency affects public knowledge of the audit supervison, imperfect and not unified legal system is a hindrance to audit supervision's development, relative insufficient and not obvious effect of audit supervision ,etc.
In order to solve the foresaid problems, we should improve our audit supervision system. For example, to consummate the power allocation of present audit supervision authority, change the way to appoint and dismiss administrative oversight organization leaders, adopt an independent budget of audit supervision funds, improve the relationship between local and central audit supervision organization, establish track control system, improve the internal restriction mechanism at administrative oversight organization, establish an effective mechanism with incentive and restrictions set up an evaluating system on supervision achievements, advance the transparent mechanism of timely result announcement, improve relevant laws and regulations, strengthen corresponding personnel management systems, create inventive supervision modes and method to make up the insufficiency of resources, set up the system of pursue afterward accountability, establish the trail system to examine and correctify, strententhen the function of correctification of audit supervision organization.
审计监督制度本质是预防、揭示和抵御国家行政经济社会运行中的矛盾和风险,保护行政经济社会运行系统的健康和安全。由于审计监督产生于社会公众与政府之间的委托和受托责任关系,审计监督应促进社会公众与政府的委托受托关系按既定规则有序运行,审计监督机构必须监督各级政府是否忠实地履行了公共受托责任,是否代表了社会公众或国家的根本利益;故审计监督的内容本质为政府责任。政府责任指的是政府承担的义务。政府责任的内涵是由一个国家的政治、经济和社会发展历史和国情决定的。根据我国一些学者的研究成果,从目前我国的国情和所处的历史发展阶段来看,政府责任可划分为经济责任、社会责任和政治责任。审计监督应当围绕上述政府责任开展审计监督,推进责任政府、法制政府和服务型政府的建立。
我国的审计监督制度是通过一系列的法律法规来确定的。宪法第九十一条、第一百零九条对审计监督机构的设置、审计监督的范围和内容、审计监督的基本原则作了明确规定,是审计监督制度的最高法律依据。审计法全面规定了审计监督的原则、审计监督机构和审计人员、审计监督机构的职责、审计监督机构的权限、审计程序和法律责任等内容,是审计监督制度的基本法。
从1949新中国成立到1983年审计署成立前的34年间,由于长期实行高度集中的计划经济体制,我国一直未设立独立的政府审计监督机构,对国家财政收支的监督工作主要由财政部门内部的监察机构来完成,用会计检查模式代替了审计监督。党的十一届三中全会后,全党全国工作重点转入以经济建设为中心的轨道。1982年,全国人大修改了《宪法》,规定我国建立审计监督机构,实行审计监督制度。1983年9月,中华人民共和国审计署成立,为国务院的组成部门,县级以上地方各级人民政府也相继设立审计监督机构,审计工作相继在全国范围内逐步展开。1994年8月31日,《中华人民共和国审计法》正式颁布。1997年10月21日,国务院发布了《中华人民共和国审计法实施条例》。以1994年《审计法》的颁布为界限,中国特色的审计监督制度经历了创立和发展两个阶段。经过十多年的努力,特别是《审计法》颁布以后,通过健全审计法规.拓展审计领域,规范审计工作,积极探索审计方式和方法,我国审计监督逐步走上法制化、制度化、规范化的轨道。
现在,随着我国社会的进步,审计监督制度存在诸多问题。如审计监督体制不合理导致对权力的制约不强、审计监督范围的局限阻碍审计监督的发展、审计监督无法跟上政府公共管理理念转变的步伐、透明度不高影响社会对审计监督的认知、法制不健全、不统一阻碍审计监督的发展、资源相对不足阻碍了审计监督的发展、审计监督效果不明显。
为解决上述问题,我们应完善我们的审计监督制度。如完善现行审计监督权力的配置、改变行政监督机构负责人的任免方式、实行地方审计监督机构垂直管理的管理体制、审计监督经费单独列入国家预算、完善中央和地方监督机构关系、建立跟踪监督制度、健全行政监督机构内部制约机制、建立行政监督的激励约束机制、建立对监督成果的绩效评估体系、完善监督结果公告等法律制度促进审计监督的透明度、完善有关监督的法规和制度、完善人才制度、创新监督方法和手段来弥补资源的不足、建立事后问责制度、建立审计监督纠正跟踪检查制度、加强审计监督机构的纠正功能。
Audit supervision is an important component of the entire administrative oversight system, and an essential method to guarantee the administrative machinery to work continually, healthily with coordinated development. In our country, audit supervision refers to the independent and legal supervison conducted by those internal audit supervision organizations located at all levels of government, on finance revenue and expenditure of various departments affiliated to the State Council and all levels of local government, and the facticity, legitimacy and efficiency about financial revenue and expenditure of state-owned financial organs and State-owned enterprises,etc It is to maintain state finance and economic order, promote a clean government, safeguard national economy’s healthy development.
The audit supervision system essence is the prevention, the revelation and in the resistance country administration economic society movement contradiction and the risk, protects the administrative economic society run-time system's health and the security. Because the audit supervision produces between the social public and government's request and the fiduciary duty relations, Audit supervision origins from the entrusted relationship between the government and the public to promote a regular operation. Those audit supervision organization must supervise that whether all levels of the government have fulfilled public fiduciary duty faithfully, whether represented fundamental interests of the public or the nation. Therefore government responsibility is the essence of audit supervision's. . Responsibility of government is the duty what government undertakes. Its connotation is decided by national politics, economy, social development history and the situation of the country.. According to some scholar's research due to the historical stage of development and our country's present situation, government responsibility may divide into economical responsibility, social responsibility and political liability. Audit supervision must conduct its work aiming to resolve the above three government responsibility, which promote the construction of a responsible government, a government with sound legal system and a service-oriented government.
Our country's audit supervision system is established by a series of laws and regulations. Audit supervision organizations' establishment, supervision scope and the content, audit supervision's basic principle are regulated in the Constitution item 91st, 109th, which is audit supervision system's top legal basis. The audit law is the fundamental law of audit supervision system, which stipulated comprehensively audit supervision's principles, organization and auditors, the audit supervision organization's responsibility, supervision contents, jurisdiction, auditing routine and legal liability,etc.
During the 34 years from PRC’s establishment in 1949 to the audit office’s establishment in 1983 because of a long time planned economy system, our country had not set up independent government audit supervision organization. The internal watch-dog agency of finance department took charge of state financial revenue and expenditure's supervisory work,which conducts accounting supervision instead of audit supervison. After CCP's 11th Third Session, the party turned national key emphasis to take economic development as the central track. In 1982, National People's Congress revised the constitution, stipulated that our country establishes audit supervision organization and applies audit supervision system. In September, 1983 the People's Republic of China Audit office was founded as a composition department of State Council, Later audit supervision organization were established at government of county level and above , thus, audit work throughout the country was gradually conducted..on August 31, 1994, Audit law of People's Republic of China was officially promulgated. on October 21, 1997, State Council issued Implementation Rule of the Audit Law. The promulgation of Audit law in 1994 was a boundary, which divided the audit supervision system with Chinese characteristics into two stages. After the endeavor for more than ten years, especially afer the announcement of Audit law, audit supervision in China has stepped onto the track of legalization, institution, standardard gradually, through the development of audit laws and regulations, expansion of audit domain, standardization of audit work, exploration of audit modes and method positively.
Now, along with our country fast progress, audit supervision system has many problems. For example, some improper aspects of the system lead to loose authority restriction, audit supervision scope limitation which hampers audit supervision's development, audit supervision cannot keep pace with the transformation of government public management notion, low transparency affects public knowledge of the audit supervison, imperfect and not unified legal system is a hindrance to audit supervision's development, relative insufficient and not obvious effect of audit supervision ,etc.
In order to solve the foresaid problems, we should improve our audit supervision system. For example, to consummate the power allocation of present audit supervision authority, change the way to appoint and dismiss administrative oversight organization leaders, adopt an independent budget of audit supervision funds, improve the relationship between local and central audit supervision organization, establish track control system, improve the internal restriction mechanism at administrative oversight organization, establish an effective mechanism with incentive and restrictions set up an evaluating system on supervision achievements, advance the transparent mechanism of timely result announcement, improve relevant laws and regulations, strengthen corresponding personnel management systems, create inventive supervision modes and method to make up the insufficiency of resources, set up the system of pursue afterward accountability, establish the trail system to examine and correctify, strententhen the function of correctification of audit supervision organization.
引文
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4.审计署审计科研所:《中国审计研究报告2006》,中国时代经济出版社2007年版。
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2.徐政旦恩等:《审计研究前沿》,上海财经大学出版社2002年版。
3.杨肃昌:《中国国家审计问题与改革》,中国财政经济出版社2004年版。
4.审计署审计科研所:《中国审计研究报告2006》,中国时代经济出版社2007年版。
1.陈刚:《证明责任法与实定法秩序的维护》,载《现代法学》2001年第4期。
2.徐嵩舜:《“免疫系统”框架下的国家审计内容和审计监督方式探索》,载“中华人民共和国审计署网”,http://www.audit.gov.cn,2010年9月13日。
3.黄莹:《浅谈我国依法行政的问题与对策》,载《公共管理》2010年第1期。
4.陈伟昌:《预算监督体系完善对策研究》,载《行政与法》2010年第6期。
5.乔玉双:《浅谈改进审计方法》,载《财务与会计》2003年第1期。
6.孙宝厚:《审计监督机构应当监督和利用社会审计组织对国有企业审计的结果》,载《审计研究》2003年第3期。
7.张龙平:《国家审计风险的特殊性及其控制策略》,载《湖北审计》2003年第3期。
8.汪国平:《论审计结果公告制度下的国家审计风险控制》,载《审计月刊》2005年第11期。
9.赵保卿、任晨煜:《审计方法的历史演进及其动因》,载《北京工商大学学报》2003年第3期。
10.彭毅林:《试论审计技术方法的局限性》,载《广州大学学报》2005年第4期。
11.颜日娟、孙宝有:《审计质量控制对策》,载《财会通讯》2006年第5期。
1.徐嵩舜:《“免疫系统”框架下的国家审计内容和审计监督方式探索》,载“中华人民共和国审计署网”,http://www.audit.gov.cn,2010年9月13日。
2.文硕:《世界审计史》,中国审计出版社1990年版,第46-50页。
3.张献勇:《西方五国审计机关与议会关系》,载《人大研究》2005年第1期,第18-26页。
4.项俊波:《国家审计法律制度研究》,中国时代经济出版社2002年版,第15-20页。
5.王大强:《美英澳加四国审计机关向权力机关报告制度的研究》,载《审计研究简报》2008年第4期,第1-3页。
6.尹平:《现行国家审计体制的利弊权衡与改革抉择》,载《审计研究》2001年第4期,第43-46页。
7.杨肃昌、肖泽忠:《试论中国国家审计“双轨制”体制改革》,载《审计与经济研究》2004年第1期,第34-36页。
8.项俊波:《国家审计法律制度研究》,中国时代经济出版社2002年版,第89页。
9.刘恋:《浅论我国政府审计体制改革》,载《公共管理》2010年第7期,第71页。
10.刘恋:《浅论我国政府审计体制改革》,载《公共管理》2010年第7期,第72页。
11.刘恋:《浅论我国政府审计体制改革》,载《公共管理》2010年第7期,第72页。
12.任慧莉:《国家审计风险的成因与防范》,载《审计与经济研究》2005年第6期,第45-46页。
13.郭怡萱:《论宪政视野下的国家审计》,载《合肥学院学报》2010年第27期,第89-91页。
14.翟晓霞:《审计监督的优化与审计工作质量》,载《管理观察》2010年第3期,第125-126页。
15.王安新:《社保基金审计的重要性及完善对策》,载《管理观察》2009年第8期,第16页。
16.臧红:《完善审计监督与构建和谐社会》,载《山东社会科学》2008年第12期,第71-73页。
17.梁素萍:《我国政府审计存在的问题及对策探讨》,载《财经监督》2010年第5期,第68页。