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https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/30347
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| Title: | 中共審計制度研究—以審計署為例 |
| Other Titles: | A study on the auditing system of the People's Republic of China : the example of the national audit office |
| Authors: | 王世欽;Wang, Shih-chin |
| Contributors: | 淡江大學中國大陸研究所碩士在職專班
李志強;Li, Chi-keung |
| Keywords: | 審計、政府審計、國家最高監察系統、獨立行使職權、審計制度、;Audit, Government Audit, National Highest Supervision System, Exercising Powers Independently, Auditing System, International Audit, Governance of State |
| Date: | 2007 |
| Issue Date: | 2010-01-10 23:35:03 (UTC+8) |
| Abstract: | 隨著世界民主思潮的快速發展，民眾要求政府的施政要清廉、公正、公開，已成為當今社會的一種普世價值。審計受托於民眾，對政府行使財政財務監督的職責，並將審計結果公諸於社會，是當今民主國家共同的認知與作法。筆者有幸曾參與政府審計工作，深知審計攸關全國民眾之福祉至鉅，舉凡從總統府到地方行政機關、民意機關等政府機構，都是審計監督的對象，因此憲法賦予國家審計機關相當的地位，並將審計權設置於國家最高監察系統之中，使其能完全獨立行使職權,這是其他一般行政監督機關所望塵莫及的。
對岸中國也開始重視審計在國家治理的重要性，在20年前建立了審計制度,並多方吸取外國審計實務與經驗。不斷與國際審計的路線接軌，逐步進行改革與加強審計效果。這些發展與變化，值得吾人深入研究其整個制度功能與走向，及對中國未來民主深化的影響。
本研究以歷史研究及制度研究途徑作出發，從歷史的時空中切入，試圖尋找中國建立審計制度的緣起，以及在各個時期的發展，深入瞭解其機關組織、建制與擴展情形。
自從中國參加國際審計組織後，接觸到新的審計觀念。也促使其開始有建立現代化審計的企圖，惟因受現有國家體制的制約，難以充分發揮其應有之職能等現象作分析比較，亦為本研究探討的方向。同時研究也發現，在中國特有的政治文化環境中，審計的發展卻普遍受到民眾的認同，並希望審計能為他們清除政府現存的弊端，並將審計結果公諸於社會。此舉無形中符合現代審計制度是為公共服務的原理是一致的。研究發現中國政府也開始有了觀念上的改變，逐步將政府從管理的職能轉變為服務的職能，這是中國體現民主的第一步，值得持續觀察與探究。最後章節探討中國審計發展並非一帆風順，因夾雜許多體制、法制及如何公開透明等問題，有待審計署去面對解決的一些困局，其中貪腐問題在大陸已經盤根錯節，是最具挑戰性與難度的議題，也嚴正的考驗審計人員的智慧。最後提出研究發現所得及幾項建議事項作為本研究之回饋。
Along with the fast development of democracy in the world, people’s request for a clean, justice and transparent government administration has become a universal value in our society nowadays. It becomes the common knowledge and practice for modern democratic countries that the audit authority is entrusted by the people to supervise government finance and disclose its audit reports to the public. The writer was lucky to participate in government auditing work, strongly realizing that the audit is greatly related to people’s welfare. Since the organs supervised by the auditing system including widely from the Presidential Office to local governments and legislatures, etc., the Constitution provides the national audit office a certain status and designs the office under the nation’s highest supervision organ so as to carry its duties totally independently. This is incomparable to other administrative supervision agencies.
On opposite side of the Strait, China also has focused on the importance of the audit to state governance and set up its auditing institution twenty years ago. Besides, China keeps in learning foreign experiences and practices of auditing and continuously follows the international concepts to improve and promote effectiveness of audit gradually. These developments and changes are valuable for us to study further on the functions and directions of the auditing system and also the influences upon China’s future democracy.
This Study started with methods of historical research and institutional research, followed by looking into time and space of the history, and attempted to find out the origins of establishing China’s audit institution. It also studied the developments of auditing system in each period to learn more about the organization, structure and development of the system.
Since its participation in the International Organization of Supreme Audit Institutions (INTOSAI), China contacted new audit concepts, and this promoted itself to consider establishing a modern auditing system. However, restricted by the present scheme of the state, the audit office is difficult to fulfill its functions adequately. These phenomena were analyzed and compared in the Study, and they also became the discussion directions of the Study. Furthermore, the Study indicated that the developments of audit are widely accepted by the public in such a particular political and cultural environment in China. People expect the audit office to improve existing maladministration of the government and disclose the audit reports to the public. This complies with the principle of modern auditing system as a service for the public. The Study found that China government started to change concepts and gradually transferred functions of the government from management into service-oriented. This is the first step for China to reflect its democracy, and it is worth to be observed and studied in the future continuously. The last chapter mentioned that China’s auditing system did not proceed smoothly without a hitch. Due to the interacted problems in structures, legal systems and transparencies, the National Audit Office needs to face and resolve some difficult problems. In particular, corruptions in China are complicated and hard to deal with. It is the most challengeable and difficult issues examined toughly by the auditors. The research findings and recommendations were introduced finally as feedbacks from the Study. |
| Appears in Collections: | [中國大陸研究所] 學位論文
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