【作者】 李江涛；

【导师】 蔡春；

【作者基本信息】 西南财经大学 ， 会计学， 2009， 博士

【摘要】 随着社会主义民主建设进程的发展,对经济权力监控的要求越来越高。党的十七大报告在“坚定不移发展社会主义民主政治”部分明确指出:“完善制约和监督机制,保证人民赋予的权力始终用来为人民谋利益。确保权力正确行使,必须让权力在阳光下运行。……健全组织法制和程序规则,保证国家机关按照法定权限和程序行使权力、履行职责。完善各类公开办事制度,提高政府工作透明度和公信力。重点加强对领导干部特别是主要领导干部、人财物管理使用、关键岗位的监督,健全质询、问责、经济责任审计、引咎辞职、罢免等制度。落实党内监督条例,加强民主监督,发挥好舆论监督作用,增强监督合力和实效。”欲对权力进行监督,首当其冲应明确对哪些权力进行监督。对经济权力进行监督,也应明确经济权力的内容。经济权力存在异化现象,必须进行监控,经济责任审计是经济权力监控的有效方式。但是,经济责任审计作为发展社会主义民主政治的一种保障机制,作为经济权力监督的重要制度,能否发挥应有的作用?如何有效发挥其作用?本文运用规范研究和实证研究相结合的方法对经济权力的审计监控进行研究,主要内容包括三个部分:第一部分是经济权力审计监控的理论分析,包括第一章、第二章和第三章。本部分在文献回顾的基础上,结合受托经济责任观,认为受托经济责任是一个有结构的系统。并根据受托经济责任和经济权力的对称性,厘清层级性经济权力和分项经济权力。经济权力异化在所难免,其异化的特殊形式是腐败,必须加强对经济权力的监控,经济责任审计是经济权力监控的有效方式。第一章,导论。主要包括研究背景、研究思路、研究方法和文献综述等。其中文献综述包括经济权力、经济责任审计和受托经济责任的研究状况。第二章,基于受托经济责任观的经济权力分析。从受托经济责任观出发,根据系统论的观点,笔者认为受托经济责任是一个有结构的系统,是由责任人维、行为责任维和报告责任维组成的体系。经济权力是履行受托经济责任的必要手段,而受托经济责任与经济权力具有对称性,本文构建了基于受托经济责任的经济权力体系,包括层级性经济权力和分项经济权力。层级性经济权力体现在政府组织、非营利组织和企业组织中。从权力行使者的角度来看,政府组织的权力行使者包括中央政府的权力行使者和地方政府的权力行使者,其中中央政府权力行使者包括总理级权力行使者和部委级权力行使者,地方政府的权力行使者包括省级权力行使者、市县级权力行使者和乡级权力行使者。对于非营利组织和企业组织而言,其内部可以划分各分支机构,其权力行使者亦可分为各分支机构权力行使者。分项经济权力包括外部经济业务权、经济运行权和经济监督权。外部经济业务权是组织由于对外投资、捐赠等经济事项所引致的经济权力,组织经济运行权主要是指为了实现自身的目标而在组织内部行使的经济权力,组织经济监督权是组织对内部各组成部分进行监督控制的经济权力。组织经济运行权包括宏观经济调节权和企业经营管理权,宏观经济调节权又包括行政立法权、利率政策制定权、政府债务管理权、资产投资权、税收征管权、经费开支权和预算执行权,企业经营管理权包括采购权、进货后勤管理权、出货后勤管理权和市场营销权以及财务管理权等。经济运行监督权包括行政监督权和企业内部控制权。外部经济业务权包括国企所有权和企业外部经济业务权。第三章,经济权力异化与经济责任审计监控。在委托受托关系中,由于道德风险和逆向选择的存在,再加上激励与约束机制的不健全,经济权力异化在所难免。腐败是经济权力异化的一种特殊表现形式。由于异化的存在,必须对经济权力进行监控,通常的监控方式有法律监控、舆论监控和审计监控,其中审计监控是一种有效的方式。通过对经济责任审计监控的发展历程、经济责任审计的针对性和直接性的分析,笔者认为经济责任审计监控是审计监控中最有效的方式。第二部分是经济权力审计监控效果的实证研究,包括第四章和第五章。首先以政府审计为例,对中央政府部门、地方政府部门和县处级以上领导干部个人等三个层级的经济权力审计监控进行实证研究,又以省级经济责任审计为例,分别从经济责任审计的角度对企业经营权和预算执行权两个单项经济权力的审计监控进行实证检验。第四章,层级性经济权力审计监控效果实证研究。本章以国家审计为例,分别从中央政府部门和地方政府部门两个层级对经济权力监控进行实证分析,此外还对县处级以上领导干部经济权力的经济责任审计监控进行实证分析。在对中央政府部门的经济权力审计监控实证分析中,本文以纠正率——已上交财政金额占应上交财政金额的比例作为经济权力审计监控效果的替代变量。实证检验结果表明,审计署派出局的审计人员数量与中央政府部门经济权力审计监控效果显著正相关。为了达到更好的审计监控效果,应当增加高质量的审计人员数量。被审计单位数量与中央政府部门经济权力审计监控效果负相关,但是不显著,说明在选择被审计单位时,应当建立瞄准机制,恰当地选择被审计单位,以期在现有的人员结构条件下最大限度地提高经济权力审计监控效果。在对地方政府部门经济权力审计监控进行实证分析时,采取了地市级经济责任审计的数据。实证检验结果表明,审计人员数量越多,审计效果越好,能够使被审计的责任人节约开支,最终达到节约使用经费的效果。经济责任审计对象人数越多,经济权力审计监控效果不能显著提高,难以对被审计人产生较大的影响。在对县处级以上领导干部经济权力审计监控进行实证分析时,采用经济责任审计的数据,实证结果表明,经济责任审计发现的违规金额越大,对县处级以上领导干部犯罪的查处效果越好。但仅仅扩大经济责任审计对象人数,对县处级以上领导干部经济权力监控效果并不明显,而应当是合理选择被审计对象,加大查处力度,最终才能提高经济责任审计对县处级以上领导干部经济权力监控的效果。第五章,单项经济权力审计监控实证研究。企业经营权审计监控实证分析表明,经济责任审计对国有企业经济权力监控的效果并不明显,这说明在对国有企业经济权力进行监控时,经济责任审计并没有有效地发挥应有的作用。预算执行权审计监控实证分析表明,经济责任审计发现违规金额越大,越能够抑制预算执行过程中的错弊行为,有效地对预算执行权进行监控。第三部分是对策建议,主要包括第六章。第六章,构建经济权力审计监控体系。首先应当确定目标经济责任,并在此基础上完善经济责任履行报告体系,并构建经济权力审计监控机制。最后是第七章,总结了本文的主要结论、创新点和局限性以及后续研究建议。本文的主要创新点在于:第一,从经济责任审计的角度,较深入系统地探讨审计与经济权力监控的关系。基于受托经济责任观,对经济权力进行了细致的层级性分析和分项分析,讨论了经济权力的异化,并分析了经济责任审计对经济权力的监控。第二,从实证研究的角度讨论了审计尤其是经济责任审计对层级性经济权力和单项经济权力的监控效果,并得出有价值的经验证据。这是本文研究的主要创新点。(1)本文以国家审计为例,以纠正率——已上交财政金额占应上交财政金额的比例作为经济权力审计监控效果的替代变量进行实证分析,获取了中央政府部门的经济权力审计监控的经验证据。(2)以市级经济责任审计数据为例,以行政管理费占GDP的比重为被解释变量,获取了地方政府经济权力审计监控的经验证据。(3)采用省级经济责任审计数据,以县处级以上领导干部职务犯罪人数为被解释变量,获取了县处级以上领导干部经济权力审计监控的经验证据。(4)采用省级经济责任审计数据,分别对企业经营权中的企业绩效和社会责任进行实证检验,获取了有价值的经验证据。(5)采用省级经济责任审计数据,对预算执行权进行实证检验,取得了有价值的经验证据。第三,初步构建经济权力审计监控体系。本文提出应当明确目标经济责任,构建经济责任履行报告体系,并试图建立经济权力审计监控机制。更多还原

【Abstract】 With the development of building a socialist democracy, people have higher and higher expectations to supervise economic power. Report to the Seventeenth National Congress of the Communist Party of China about“Unswervingly Developing Socialist Democracy”was pointed out that:“Improve the mechanism of restraint and oversight and ensure that power entrusted by the people is always exercised in their interests. Power must be exercised in the sunshine to ensure that it is exercised correctly.…We will improve organic laws and rules of procedure to ensure that state organs exercise their powers and perform their functions and responsibilities within their statutory jurisdiction and in accordance with legal procedures. We will improve the open administrative system in various areas and increase transparency in government work, thus enhancing the people’s trust in the government. We will focus on tightening oversight over leading cadres and especially principal ones, over the management and use of human, financial and material resources, and over key positions. We will improve the systems of inquiries, accountability, economic responsibility auditing, resignation and recall. We will implement the intra-Party oversight regulations, strengthen democratic oversight and give scope to the oversight role of public opinion, pooling forces of oversight from all sides to make it more effective.”When we supervise the power, we must to explicit power firstly, and this has to explicit the contents of power. In order to supervise the economic power, we also should explicit the contents of definitely economic power. There is an alienation phenomenon of economic power, and have to carry on supervisory control. The economic responsibility audit is the effective way of economic power supervisory control. But, as a kind of guarantee mechanism to develop socialism democracy, as the important system of the economic power supervisory control, can economic responsibility audit play its role? How to effectively develop its function? This dissertation makes use of norm research and empirical research to study on audit supervisory control of economic power. The main contents include three parts: The first part is the theories analysis of the audits supervisory control of economic power, including chapter 1, chapter 2 and chapter 3. Based on literature review, combining accountability outlook, I think that accountability is a structural system. According to the symmetry of accountability and economic power, I draw a class economic power and item economic power. The alienation of economic power is unavoidable, and the special form is corrupt. The alienation of economic power must be supervised strengthen, and the economic responsibility audit is the effective way of supervisory control of economic power.Chapter 1 is introduction. It mainly include research background, study way of thinking and study method and cultural heritage overview etc.. Among them, the cultural heritage overview includes the economic power and its control comment, economic responsibility audits of the history origin and development, economic responsibility audit of abroad research condition, economic responsibility audit of local research condition and the research condition of accountability.Chapter 2 is economic power based on accountability outlook. From accountability outlook, according to the system views, the writer thinks accountability is a structural system, which is a 3D system and constitute of person of responsibility and responsibility of conduct and responsibility of report. The economic power is the necessary means to implement accountability, and there is symmetry of accountability and economic power. This dissertation set up a system of economic power based on accountability, and included class economic power and item economic power. The class economic power materializes in the government organization; non-profit organization and business enterprise organize. From the angle of hierarch, the power holder of government organization includes power holder of central government and the power holder of local government. The central government power holder includes a power holder of premier class and the power holder of ministries class. The power holder of local government includes power holder of province class, the city class and the country class. For non-profit organization and enterprise organization, its can divide each branch, its power holder may be divided into each branch power holder. The item economic power includes the external economic business power, economic running power and economic monitoring power. External economic business power is the economic power what is led to by economic events of investment and endowment etc. The economic running power is the economic power what is mainly for the sake of the target of carrying out the target in the organization. Economic monitoring power is the economic power what supervises components of organization. Economic running power includes power of macroscopically economic adjustment and power of business management. Power of macroscopically economic adjustment includes the administrative legislation power, interest rate policy establishment power, government obligation management power, property investment power, tax collecting power, expenditure power and budget implementation power. The power of business management includes purchase power, inbound management power, outbound management power and market marketing power etc. Economic monitoring power includes administrative control power and business internal control power. The external economic business power includes state-owners enterprise ownership and the enterprise external economic business power.Chapter 3 refers to the economic power alienation and the supervisory control of economic responsibility audit. In the relationship of principle and entrusted, owing to morals risk and the adverse selection, and distempered of incentive and constraint mechanism, economic power alienation was unavoidable. The corruption is a kind of special economic power alienation. Because of the alienation, we have to carry on supervisory control to the economic power. The usual supervisory control method contains law supervisory control, public opinion supervisory control and audit supervisory control. The audit supervisory control is a kind of effective way. Through the analysis of the development process of audit, the pertinence and important role of economic responsibility audit, the writer thinks that the economic responsibility audit supervisory control is the most effective way.The second part is the empirical research on the economic power audit supervisory control, including chapter 4 and chapter 5.Exampling of the government audit, the writer did the empirical research on economic power audit supervisory control of three classes about the central government section, local government section and leading cadres of county class. Exampling of the province class economic responsibility audit, the writer did the empirical research on economic power audit supervisory control about the power of business management and budget implementation power from economic responsibility audit.Chapter 4 refers to the empirical research about class economic power audit supervisory control. Exampling the nation audit in this chapter, the writer did the empirical research on economic power audit supervisory control l of two classes about central government section and local government section, and of leading cadres of county class. In the empirical analysis of economic power audit supervisory control of central government section, rectifiable ratio-- what amounts of pay to public finance-already divide by amounts of pay to public finance-should was used as substitute variables of effect of economic power audit supervisory control. The result of empirically examines indicates that it is significant positively related between the number of auditors Dispatched Offices and the effect of economic power audit supervisory control of central government section. For attaining better effect of audit supervisory control, it should increase the number of auditors of high quality. It is insignificant negatively correlated between the number of auditee and the effect of central government section economic power audit supervisory control. When auditor selects the auditee, the aiming mechanism should be build up, and the auditee should be selected fittingly, so that the effect of economic power audit supervisory control is maximally raised in the condition of auditor structure. While the empirical analysis to the local government section economic power, the writer adopt the City class data of economic responsibility audit. The result of empirically examines indicates that the effect of using funds economically will be reach when increase the number of auditor. When increase the number of auditee of economic responsibility audit, the effect of economic power audits supervisory control increase insignificantly and it is hard to produce bigger influence towards auditee. While the empirical analysis to the economic power of leading cadres of county class, the writer adopt the data of economic responsibility audit. The result of empirically examines indicates that the more amount of violation is detected and the more effect of crime of leading cadres of county class is attained. Only extending the number of auditee of economic responsibility audit, it is insignificant about effect of economic power control of leading cadres of county class. But should be reasonable to choose auditee, and to strengthen the detective, the effect of economic power supervisory control of economic responsibility audit will get better.Chapter 5 refers to the empirical research of single-item economic power audit supervisory control. The result of empirically examines of business management power audit supervisory control indicates that government audit supervises economic power of state-owned enterprise effectively, but the economic responsibility audit is insignificantly. This means that economic responsibility audit did not working effectively, when it supervises the economic power control of state-owned enterprise. The result of empirically examines of budget implementation power indicates that the economic responsibility audit can repress the fraud in the budget executive effectively when the amount of violation was discovered by economic responsibility audit.The third part is countermeasures and mainly includes chapter 6.Chapter 6 focuses on countermeasures to build the supervisory control system of economic power. For promoting the efficiency of the economic responsibility audits, it should make sure a target of economic responsibility firstly, and perfect the report system of economic responsibility implementing based on this foundation, and set up an audit control mechanism of economic power.In Chapter seven, the writer summarizes the main conclusions made in the dissertation and points out its innovations, limitations and directions of the later study.The main innovations of this dissertation are as follows:Firstly, from accountability auditing, this dissertation discusses the relationship between audit and economic power deeply.Secondly, from empirical research, this dissertation refers to the audit especially accountability audit control effect of economic power and obtained valuable empirical evidence. This is a major innovation in this dissertation.Thirdly, the supervisory control system of economic power was built preliminarily.更多还原