【作者】 靳思昌；

【导师】 张立民；

【作者基本信息】 北京交通大学 ， 会计学， 2014， 博士

【摘要】 审计机关成立30年来,伴随着改革开放和社会主义现代化进程,我国的国家审计事业走过了从小到大、从弱到强、从少为人知到社会影响不断扩大的很不平凡的发展历程。进入21世纪,伴随我国加入WTO以及国内外环境的发展变化,尤其是公民民主意识的不断增强,参政、议政的要求越来越强烈。党和国家领导人审视度势、总揽全局,果断地批准审计署实施国家审计结果公告制度。审计署在精密准备下,于2002年发布并实施《审计结果公告试行办法》,拉开了我国国家审计结果公告制度建设的序幕。2003年6月时任审计长李金华向全国人大所作的《关于2002年度中央预算执行和其他财政收支的审计工作报告》,引起了社会各界对审计工作报告的强烈反响,被媒体称为“审计风暴”,说明审计报告契合了公众的呼声和期待,形成了要求认真整改和追究责任的强大社会舆论。2003年7月1日,审计署印发的《审计署2003至2007年审计工作发展规划》中明确提出“推行审计结果公告制度、充分发挥社会舆论监督作用”,并指出“今后五年将积极推行审计结果公告制度,到2007年力争做到所有审计和专项审计调查项目的结果,除涉及国家秘密、商业秘密及其他不宜对外披露的内容外,全部对社会公告”。在此规划的指导下,2003年12月15日,审计署发布第1号审计结果公告,即“审计署关于防治非典型肺炎专项资金和社会捐赠款物审计结果的公告”。从此,国家审计结果公告第一次进入了公众的视野。从世界范围来看,积极有效地推行国家审计结果公告制度已成为国际通行做法和保障执政为公、审计为民的重要措施,是国家审计工作的一个必要程序,甚至有些国家的审计结果报告通过国际互联网在世界任何地方都可以查看到。这种使关系到社会公众切身利益的审计结果公开、透明的做法,维护了社会公众的知情权,是对纳税人知情权的尊重。借鉴国际经验,我国审计署在发布的《审计署2008至2012年审计工作发展规划》中进一步提出,要坚持审计结果公告制度,不断提高审计工作的开放性和透明性。从审计署公告审计结果内容来看,涵盖了中央国家机关预算与其他财政收支,中央企业财务、资产负债和损益、地方重大跨区域项目、审计整改纠正、移送结案、专门项目、重大自然灾害以及社会捐赠项目等。从公告形式来看,公告发布的频率越来越高,公告程度不断加深,也日益受到广泛关注。在审计署的示范领导下和社会公众的强烈呼吁下,地方审计机关也采取多种形式积极推进审计结果公告,并逐步加以规范。从CNKI数据库检索来看,在2003年之前,很少有学者发表有关国家审计结果公告方面的文章。在2003年之后,相关理论研究如火如荼、异彩纷呈。可见,我国国家审计结果公告是先有实践后有理论的。在当前审计理论界和实务界一致呼吁改革行政型审计体制并提出“立法论”、“独立论”、“升格论”等一系列改革路径的背景下,实证研究国家层面国家审计结果公告绩效,发现其在样本期间是逐渐提升的,间接印证了现行行政型审计体制是适合我国国情的。由于地方审计机关实行的是双重领导体制,实证研究省级层面国家审计结果公告绩效,将其变化趋势与国家层面国家审计结果公告绩效变化趋势比较,发现不一致,在此基础上,检验省级层面国家审计结果公告绩效的影响因素,针对其中的影响因素提出相应的对策建议,从而在不改变现行行政型审计体制的前提下,找到一条代价最小、成本最少的理性渐进的改革之路,便可以实现国家审计结果公告绩效的提升,从而实现国家治理水平的帕累托改进。本文可能的创新点包括：(1)研究基础的创新,提出将组织学习理论作为国家审计的理论基础,从公众参与理论对国家审计结果公告进行理论分析。目前,大多数学者将受托责任理论作为国家审计产生的理论基础。本文提出将组织学习理论作为国家审计发挥建设性作用,实现“免疫系统”的理论基础,分别从单环学习和双环学习进行分析和阐释。另外,大多数学者将知情权理论、受托责任理论等作为国家审计结果公告的理论基础,本文提出从公众参与理论对国家审计结果公告进行理论分析,将国家审计结果公告的“信息输出”与公众参与的“信息输入”相结合,充分发挥公众参与的信息反馈作用,实现政府与社会公众的良性互动。(2)研究方法的创新,移植灰色系统决策理论综合评价国家审计结果公告的绩效。国家审计结果公告绩效的不可观测性使在现实中很难具体衡量,而且现有的绩效评价方法存在固有的缺陷和不足,致使目前理论界和实务界都还没有公认的科学评价方法。本文尝试将灰色系统决策理论运用于国家审计结果公告绩效评价中,不仅融入了博弈论的思想,体现了现实经济环境中信息不对称的特点,而且对多指标的综合分析不受权数的影响,为国家审计结果公告绩效评价提供了-种有效的解决方法,与现有的绩效综合评价方法相比更客观、准确及实用。(3)研究内容的创新,引入公众参与,服务国家治理主体的多元化。现有的国家审计结果公告研究由于没有考虑到社会公众接收到国家审计结果公告的反馈,致使当前社会作为重要利益相关者的社会公众没有参与到国家治理之中去,无法适应国家治理从一元治理向多元治理转变的发展趋势。同时现有的研究实现的是自上而下的治理,没有与自下而上的公众参与治理相结合,致使研究结论跟不上实践发展变化的需要,也给国家审计机关突出审计重点及完善审计计划带来诸多不便。因此,本文引入公众参与,作为国家审计结果公告信息的接收方,在国家审计结果公告的发布方与社会公众的相互博弈中,实现政府与社会公众的良性互动及利益的博弈均衡。(4)研究发现的创新,本文通过对国家层面国家审计结果公告绩效的综合评价得知,国家审计结果公告绩效是逐步提升的,表明现行的行政型审计体制是适合我国国情的。通过对省级层面国家审计结果公告绩效的综合评价得知,其年度变化趋势与国家层面不同,进而对其影响因素实证研究发现,地方审计机关公告审计结果数量与地方审计机关审计结果公告绩效显著正相关。因此,提高地方审计机关公告审计结果的数量以提高地方审计机关审计结果公告的绩效,从而在不改变现行行政型审计体制的前提下,对审计制度进行细微的渐进式改革,便能够实现国家审计结果公告在国家治理中的绩效帕累托改进。更多还原

【Abstract】 China Audit institution was founded30years ago, along with the reform and opening up and socialist modernization, China’s National Audit career has gone from small to large, from weak to strong, from less well known to the social impact of expanding an extraordinary course of development. In the21st century, with China’s accession to WTO and the changes in the environment at home and abroad, especially with the growing awareness of civic democracy, demand for participating in politics is growing rapidly. The party and state leaders examined the degree of potential, the overall situation and decisive implementation of the National Audit Commission approved the audit results announcement system. The audit office released and implemented the "audit results announcement pilot scheme" in2002, opened China’s national audit results announcement system construction of the regiment. June2003when Li Jinhua,the Auditor-General, made a report to the National People’s Congress "on the2002central budget implementation and other financial revenue and expenditure audit reports," aroused the audit report on the work of the strong response by the media as "Auditing storm ", indicating that the audit report fit the public outcry and expectations, and earnestly requested the formation of a strong social responsibility and the pursuit of public opinion. July1,2003, the Audit Commission issued the "Audit2003-2007Development Plan audit work" clearly stated "The implementation of audit results announcement system, give full play to the role of public opinion," and that "the next five years will actively pursue audit results announcement system, to2007and strive to do all audit and special audit investigation results of the project, except those involving state secrets, commercial secrets and other content should not be disclosed, all of the community bulletin."In this planning under the guidance of15December2003, the Audit Commission published audit results announcement No.1, that is,"Audit on SARS prevention and treatment of special funds and social donations audit results announcement." Since then, the national audit results announcement first entered the public eye.From a global perspective, implementing national audit results announcement system actively and effectively has become an international practices and safeguards governing for the public, the audit for the people of the important measure is the work of a national audit procedures necessary, and even some national audit results reported via Internet can be viewed anywhere in the world. This approach makes the vital interests of the public audit findings open and transparent,it also maintains the public’s right to know, is the respect of the taxpayer’s right to know. According to international experience, our Audit office in the release of the "Audit2008-2012audit development plan" say that audit results announcement system should be made to adhere to, and constantly improving the audit work is open and transparent. The Audit Commission audit results announcement content cover the central state organs and other financial revenue and expenditure budget, the central corporate finance, assets and liabilities, profits and losses, the local major inter-regional projects, the audit rectification corrected, transferred closed, special projects, major natural disasters and social donation projects. From the announcement’s view, increasing the frequency of announcement, announcement continues to deepen, but also increasingly attracted widespread attention. Under the leadership of the Audit Commission and the public demonstration of the strong appeal, the local audit institutions also take many forms and actively promote the audit results announcement, and be regulated gradually.From CNKI database’s point of view, few scholars have published relevant national audit results announcement aspects of the article before2003. In2003, the relevant theoretical research in full swing, and splendor. China’s national audit results announcement is the first practice after the theory. In the current auditing theory and practical circles unanimously called for reform of administrative-type audit system and that "legislative theory","independence" theory,"upgraded theory" and a series of reforms in the context of the path, empirical research at the national level national performance audit results announcement, found in the sample period is gradually increased, the indirect confirmation of the existing administrative-type audit system is suitable for China’s national conditions. As the local audit institutions are implementing a dual leadership system, empirical research at the provincial level state performance audit results announcement, its trends and national level national audit results announcement compare performance trends, inconsistencies are found, on this basis, testing the provincial level State audit results announcement performance factors which the corresponding countermeasures and suggestions put forward, does not change the current administrative model audit system under the premise to find a minimum cost towards the least rational gradual reform path, we can achieve national audit results announcement performance improvement, in order to achieve the level of national governance Pareto improvement. The innovation of this paper is expected to include:(1) research-based innovation, organizational learning theory as proposed national audit theoretical foundation, the theory of public participation from the national audit results announcement theoretical analysis. Currently, most scholars fiduciary duty theory as the theoretical basis of the national audit produced. This paper presents the organizational learning theory as a national audit to play a constructive role in achieving the "immune system" of the theoretical basis, from single-loop learning and double-loop learning for analysis and interpretation respectively. In addition, most scholars use theory of fiduciary duty and other national audit results announcement as the theoretical basis, this paper presents the theory of public participation from the national audit results announcement theoretical analysis, the national audit results announcement of the "information output" with the public participate in the "information input" by combining full public participation feedback role in achieving the government and the public interaction.(2) Innovative research methods, decision theory of gray system transplant comprehensive evaluation of national performance audit results announcement. National performance audit results announcement makes unobservable reality is difficult to measure specifically, and existing performance evaluation methods are inherently flawed and inadequate, resulting in the current theoretical and practical circles have not yet been accepted scientific evaluation. This paper attempts to gray system theory into national decision-making performance evaluation of audit results announcement, not only into the game theory, which reflects the reality of the economic environment is characterized by asymmetric information, but also into comprehensive analysis of multiple indicators of the impact from the weights, the national audit results announcement provides an effective performance evaluation solution, which is more objective, accurate and practical compared with the existing performance evaluation methods.(3) Research innovation, the introduction of public participation, services, diversification of the main national governance. Existing national audit results announcement of the public takes into account the absence of received national audit results announcement feedback, resulting in the current society as an important stakeholder of the public which did not participate in the national governance to go into, unable to adapt to national governance from one yuan transition to pluralistic governance trends. While existing research to achieve top-down governance, there is no public participation in governance and bottom-up combination, resulting in the development of research findings can not keep changing with the needs of practice, but also to highlight the national audit institutions audit focus and improve audit plan inconvenience. Therefore, this paper introduces the public to participate as a national audit results announcement message recipient, at the national audit results announcement party and the public release of the mutual game, to achieve the government’s interaction with the public and the interests of the game balance.(4)Innovative research findings, the paper on the national level through the national audit results announcement that performance evaluation, national audit results announcement is gradually improved performance, indicating that the current administrative model audit system is suitable for China’s national conditions. Through the national audit results announcement provincial level performance evaluation for that, its annual trends and national level are different, and empirical studies have found that local audit institutions audit results announcement number and local audit institutions audit results announcement remarkable performance are positively correlated. Therefore, improving the local audit authority shall announce the number of audit results to improve the local audit institutions audit results announcement of the performance, which does not change the current administrative model audit system under the premise of the audit regime subtle gradual reform, will be able to achieve the national audit announcement of the results at the national governance performance Pareto improvement.更多还原