政府审计推动民主政治发展的作用研究
|
摘要
民主政治的发展一直是世界各国关注的重要命题,也是我国社会主义建设的重要目标,探索推进民主政治发展的有效路径是我国政治体制改革的重要任务。我国正处于政治体制改革的关键时期,如何制约与监督公共权力,有效预防和遏制腐败,维护公民的民主权利都是亟待解决的问题。政府审计作为一种有效的监督机制和手段在推进民主政治发展进程中发挥重要的作用,也一直受到党和政府的高度重视。党的十六大报告中指出：“加强对权力的制衡和监督,重点加强对领导干部特别是主要领导干部的监督……发挥司法机关和行政监察、审计等职能部门的作用。”第一次明确地提出了我国审计在对权力的制约和监督方面的职责,是国家审计在国家民主制度建设中功能定位的新突破。2010年刘家义审计长在全国审计工作会议上指出“‘十二五’期间审计工作要在服务经济社会科学发展、促进深化改革和民主法治建设、维护国家经济安全和促进反腐倡廉建设方面迈上新台阶”；在2011年的全国审计工作座谈会上又进一步提出要“进一步深化经济责任审计工作,对于推进社会主义民主法治建设和反腐倡廉建设,推动国家治理和干部监督管理,促进经济社会科学发展,具有重要意义。”从2003年6月,李金华审计长在十届人大常委会第三次会议上的审计工作报告曝光四部委2002年度预算执行审计结果中存在的严重问题,继而刮起“审计风暴”开始,到汶川地震救灾物质和灾后重建跟踪审计,到披露红十字会预算资金问题,政府审计在监督政府公共权力的运行、提高政府透明度,维护公民民主监督权与知情权等方面的重要作用逐步体现出来。
可见,无论在理论界还是与实务界,对政府审计在推动民主政治发展上具有重要作用的这一论断是普遍认可的。然而,政府审计与民主政治之间关系的理论研究一直未曾深入展开,甚至与滞后于审计实践工作的创新。因此,加快政府审计与民主政治关系的理论研究,并以此来指导审计实践的展开,促进我国政府审计体制的改革与创新,是当前政府审计理论研究的重要任务。本文试图厘清政府审计与民主政治之间的关系,探索政府审计在民主政治发展进程中发挥的重要作用。具体来讲分为三个部分,一是政府审计与民主政治的辩证关系的理论分析,着重研究了政府审计推动民主政治发展的作用机理与实现路径；二是研究影响政府审计推动民主政治发展作用的因素及实证检验,为论证政府审计与民主政治发展的相关关系提供了初步的经验证据；三是在以上理论分析和实证检验的基础上,结合我国政府审计理论发展的现状,提出创新政府审计理论的对策建议。本文具体内容框架安排如下：
第1-3章构建了本文研究的基本理论框架。在这一部分内容里,首先对“政治”和“民主政治”的概念进行了界定,并对相关理论进行了梳理,这是后文研究的基础。其次,系统分析了民主政治运行机制。民主政治的结构体系分为价值层面、宏观层面和微观层面三个层次。其中微观层面的民主政治运行机制是价值层面的民主精神的具体体现,并保证宏观层面的民主制度能够得以健康运行。政府审计是一种微观层面的制度安排,其具体作用也只能落实到微观层面的民主政治运行机制。本文将民主政治运行机制细化为公共权力的委托机制、公共权力运行的制约与监督机制、政治决策机制、信息传递与沟通机制、政治参与机制几个方面,目的是找到民主政治与政府审计的具体的切合点,作为本文研究的理论基础。第三,本文分别从理论、历史、法律和现实的角度出发,研究了政府审计与民主政治之间的内在联系,认为政府审计是民主政治的重要组成部分,而民主政治是政府审计发展的重要动因,两者互相促进,共同发展。鉴于篇幅的限制,我们将研究视角主要集中在政府审计对民主政治的推动作用上。
第4章以民主政治运行机制为基础,主要考察了政府审计推动民主政治发展的作用及其实现路径。本文研究发现,政府审计民主政治发展中的作用主要有完善公共权力委托机制、制约与监督公共权力的有效行使、提高政府的政治透明度以及深化基层民主建设几个方面,其实现路径包括鉴定政府官员任职资格、监督公共权力委托过程、监督公共资源使用、评价经济制度合理性、防范遏制权力腐败、完善政府审计结果公告和利用机制、参与基层民主自治等。
第5章研究了影响影响政府审计推动民主政治发展作用发挥的主要因素,包括内因层面和外因层面。影响政府审计推动民主政治发展作用发挥的内因主要有政府审计的模式、政府审计的投入力量、政府审计的质量、政府审计结果的公告与利用情况等。影响政府审计推动民主政治发展作用的外因主要有经济发展水平、人民受教育程度以及民主发展程度。
第6章对影响政府审计推动民主政治发展作用的因素进行了实证检验。本文选择了行政透明度作为民主政治的替代变量,考察了政府审计的投入力度、政府审计的质量与政府审计的结果利用情况是否会对民主政治发展产生影响。实证结果表明政府审计是能够对民主政治的发展起到推动作用的。政府审计质量越高,对公共权力运行和公共资源使用的制约与监督越有力,在民主政治运行机制中发挥的作用也越大。但是,由于社会历史和经济环境的原因,我国政府审计的体制还存在许多问题,还不够完善,政府审计相对投入力度还不够,使得政府审计的质量不高,审计结果的利用也还不充分,使得我国政府审计对民主政治发展的推动作用未得到充分发挥。
第7章在上述研究的基础上,提出了基于民主政治观、推动政府审计理论创新的对策建议。建议包括要推动政府审计目标理论创新、推动政府审计方法理论创新、推动政府审计体制创新。最后,总结了本文的主要研究结论,并指出了本文的研究局限及后续的研究方向。
本文的创新点主要包括：
1、首先,在理论上对政府审计与民主政治的关系进行系统的探讨,研究了政府审计推动民主政治发展的其深层次的作用机理、路径与影响因素。理论界对政府审计与民主政治的关系虽然时有研究,但始终趋于零散,没有专门针对此类问题的系统性的理论分析。本文在已有研究成果的基础上,以解剖民主政治运行机制为逻辑起点,深入探寻政府审计与民主政治的实际切合点,在此基础上系统的分析政府审计与民主政治的关系,并重点研究了政府审计推动民主政治发展的作用机理与实现路径,这是初次在理论层面上对这一问题的系统研究。
2、对影响政府审计推进民主政治发展的因素进行了实证检验,为政府审计与民主政治关系的研究提供有效的经验证据。由于民主政治本身难以量化,政府审计领域的数据的获取也颇有难度,因此目前几乎还没有从实证角度研究政府审计与民主政治关系的文献。本文用行政透明度作为民主政治的替代变量,通过查阅和整理《中国审计年鉴》、《中国统计年鉴》的数据,采用档案式研究的方法对政府审计与民主政治的关系进行了实证检验,这是本研究领域的一次探索性尝试。
3、提出了基于民主政治观的政府审计理论创新策略,进一步探索了政府审计目标理论的创新、政府审计方法理论的创新以及政府审计体制创新的思路。
Development of democracy in countries around the world concerned about the important proposition, is also an important goal of China's socialist construction and explore effective paths to promote the development of democratic politics is an important task of political reform in China. China is in a critical period of political reform, and how checks and supervision of public power, to effectively prevent and curb corruption and safeguard the democratic rights of citizens are problems to be solved. The government audit as an effective supervision mechanism and means to play an important role in advancing the development of democratic political process, has been subject to the party and government attach great importance. The16th CPC National Congress report:"Strengthening the powers of checks and balances and oversight, focusing on strengthening the supervision of leading cadres, especially leading cadres... the role of the judiciary and the administrative supervision and auditing departments." It is the first time made it clear that our audit responsibilities in the control and supervision of power, new breakthroughs in the functional position of the national audit in the national democratic institution building. In2010, Jiayi Liu Auditor-Genera on the national audit conference that during "Twelve Five" the audit work in the service of economic and social scientific development, promote the deepening of reform and democratic rule of law, safeguard national economic security and promote the construction of anti-corruption to a new level "; In the2011national audit work, he further proposed to deepen the economic responsibility audit work, for promoting the building of socialist democracy and the rule of law and anti-corruption, promote governance and cadre supervision and management, and promote the development of economic and social science, with significance. Exposure of the2002annual budget of the four ministries, Jinhua Li, Auditor-General audit report on the third session of the Tenth NPC Standing Committee from June2003to the implementation of the serious problems in the' audit results, and then blowing the "audit storm" to WenChuan follow-up auditing of the earthquake relief effort and reconstruction, to the disclosure of the Red Cross, the budget funds, and supervise the operation of the public authority, to improve government transparency and safeguarding the citizens right to democratic supervision and the right to know the important role of government audit in gradually manifested.
In conclusion, both in theoretical circles and practitioners, government audit has an important role in promoting the development of democratic politics, this assertion is generally recognized. However, the theoretical study of the relationship between the Government Audit and democratic politics had not been expanded in-depth, innovative and even lags behind the work of audit practice. Therefore, to accelerate the study of government audit and democratic political theory, and in order to guide the commencement of the audit practice, promote institutional reform and innovation of China's government audit is an important task of theoretical studies of the current government audit. This paper attempts to clarify the relationship between the Government Audit and democratic politics, to explore the important role played by the government audit in the development of democratic political process. Specifically, divided into three parts, Firstly, the Government Audit and democratic politics, the dialectical relationship between theoretical analysis, focused on the government auditing mechanism of action to promote democratic development and realization of the path; Secondly, to promote democracy and political development of the role of Government Auditing Empirical inspection, in order to demonstrate the relationship of government audit and development of democratic politics to provide a preliminary empirical evidence; Lastly, theory of our government audit of the status quo, on the basis of the above theoretical analysis and empirical testing, combined with innovative government theory to the audit recommendations.
The framework of this paper is organized as follows:
Chapters1-3build a basic theoretical framework of this study. Firstly, this paper defined the "political" and "democracy" concept, and sorted the theory,which is the basis of later research. Secondly, this paper systematic analysis of the operating mechanism of democratic politics. The system of democratic political structure is divided into three levels of value level, the macro level and micro level. Which micro-level operational mechanisms of democratic politics is a concrete manifestation of the democratic spirit of the level of value, and to ensure that the macro level, the democratic system can be a healthy operation. Government Auditing is a micro level institutional arrangements, and their specific role can only be implemented in the micro-level of the operating mechanism of democratic politics. The operating mechanism of democratic politics to refine the mechanism for the public power entrusted to run checks and oversight mechanisms for public power, political decision-making mechanism, the transmission of information and communication mechanisms, several aspects of political participation mechanism, the purpose is to find a political democracy and government audit the meet point, the theoretical basis for this study.
Thirdly, this paper, starting from the theory, history, law, and realistic point of view, to study the intrinsic link between the Government Audit and democratic politics, government auditing is an important part of democratic politics, democratic politics is the development of government auditing, both mutual promotion and common development. Given the space limitations, we will research perspective focused on the government audit role in promoting democratic politics.
In Chapter4, based mainly on the operating mechanism of democratic politics, study the government audit to promote the role of democratic political development and its path. This paper demonstrates that the democratic political development of the role of government audit and improved public delegate mechanism of checks and supervision of the effective exercise of public power, to improve the transparency of the government's political and deepen the democratic construction of the basis of several aspects of its path, including the identification of government official squalifications, overseeing the democratic electoral process, to supervise the use of public resources, to evaluate the efficiency of governance, to evaluate the rationality of the economic system, to prevent the resist corruption, protect citizens' right to know, to participate in the basis of democratic self-government.
Chapter5studies the impact of Government Auditing promote the development of democratic political role played by the main factors, including the internal level and external level. Government Auditing promote democratic politics to play a developmental role of the internal government audit mode, the input power of government audit, government audit results public, and utilization. Government audit promoted democracy and political development of the role of the external main level of economic development, people's level of education and the degree of democratic development.
In chapter6, an empirical test of the factors that promote the development of. the role of democratic politics to influence a government audit. This paper selected alternative administrative transparency as democracy and political variables, and examines the inputs of government audit, government audit enforcement and government auditing output whether the results have a democratic political development impact. The empirical results show that government audit is to be able to play a role in promoting the development of democratic politics. If government auditing enforcement more, the greater the restriction and supervision of public power operation and use of public resources more effectively, the greater the role of the operating mechanism of democratic politics. However, due to the social history and economic environmental reasons, the system of government auditing in China there are still many problems, is still not perfect, the government audit quality is not high, the use of audit findings are not sufficient to make our government audit on the development of democratic politics role in promoting not been fully realized.
In Chapter7, this paper on the basis of the above study, the suggestions based on the concept of democratic politics, promoting government audit of theoretical innovation. The recommendations include government audit objectives to promote theoretical innovation, to promote theoretical innovation of the government audit methodology, promoting government audit system innovation
Finally, Chapter8summarizes the main conclusions of this article, and pointed out the limitations of this study and subsequent research.
The innovation of this paper include:
Firstly, in theory, the relationship between the Government Audit and democratic politics System of government audit to promote its mechanism of action of deep-rooted democratic political development, the path and impact factors. Theoretical circles, although when the Government Audit and democratic political research, but always tends to scattered, no specific analysis of the systematic theory of such problems. On the basis of existing research results to the anatomy of operational mechanism of democratic politics as a logical starting point, in-depth to explore the Government Audit and democratic politics relevant points system based on analysis of government audit and the relationship of democratic politics, with an emphasis on the mechanism of government audit to promote the development of democratic politics and achieve path, this is the first time the systematic study on this issue at the theoretical level.
Secondly, Provide empirical evidence on government audit to promote the development of democratic politics into the factors line empirical test for the Government Audit and democratic political relations. Democracy itself is difficult to quantify the field of government audit data access is also quite difficult, now almost not from an empirical point of view of the Government Audit and democratic political relations literature. Administrative transparency as democratic political alternative variables, access and organize audit Yearbook, China Statistical Yearbook data, file-based research methods to an empirical test of government audit and the relationship of democratic politics, which is In this study, the field of an exploratory attempt.
Lastly, this paper proposed Government Auditing theoretical innovation strategy based on the concept of democratic politics, to further explore the theory of government audit objectives innovation, the innovation of the methods of the theory of government audit and government audit system innovation ideas.
可见,无论在理论界还是与实务界,对政府审计在推动民主政治发展上具有重要作用的这一论断是普遍认可的。然而,政府审计与民主政治之间关系的理论研究一直未曾深入展开,甚至与滞后于审计实践工作的创新。因此,加快政府审计与民主政治关系的理论研究,并以此来指导审计实践的展开,促进我国政府审计体制的改革与创新,是当前政府审计理论研究的重要任务。本文试图厘清政府审计与民主政治之间的关系,探索政府审计在民主政治发展进程中发挥的重要作用。具体来讲分为三个部分,一是政府审计与民主政治的辩证关系的理论分析,着重研究了政府审计推动民主政治发展的作用机理与实现路径；二是研究影响政府审计推动民主政治发展作用的因素及实证检验,为论证政府审计与民主政治发展的相关关系提供了初步的经验证据；三是在以上理论分析和实证检验的基础上,结合我国政府审计理论发展的现状,提出创新政府审计理论的对策建议。本文具体内容框架安排如下：
第1-3章构建了本文研究的基本理论框架。在这一部分内容里,首先对“政治”和“民主政治”的概念进行了界定,并对相关理论进行了梳理,这是后文研究的基础。其次,系统分析了民主政治运行机制。民主政治的结构体系分为价值层面、宏观层面和微观层面三个层次。其中微观层面的民主政治运行机制是价值层面的民主精神的具体体现,并保证宏观层面的民主制度能够得以健康运行。政府审计是一种微观层面的制度安排,其具体作用也只能落实到微观层面的民主政治运行机制。本文将民主政治运行机制细化为公共权力的委托机制、公共权力运行的制约与监督机制、政治决策机制、信息传递与沟通机制、政治参与机制几个方面,目的是找到民主政治与政府审计的具体的切合点,作为本文研究的理论基础。第三,本文分别从理论、历史、法律和现实的角度出发,研究了政府审计与民主政治之间的内在联系,认为政府审计是民主政治的重要组成部分,而民主政治是政府审计发展的重要动因,两者互相促进,共同发展。鉴于篇幅的限制,我们将研究视角主要集中在政府审计对民主政治的推动作用上。
第4章以民主政治运行机制为基础,主要考察了政府审计推动民主政治发展的作用及其实现路径。本文研究发现,政府审计民主政治发展中的作用主要有完善公共权力委托机制、制约与监督公共权力的有效行使、提高政府的政治透明度以及深化基层民主建设几个方面,其实现路径包括鉴定政府官员任职资格、监督公共权力委托过程、监督公共资源使用、评价经济制度合理性、防范遏制权力腐败、完善政府审计结果公告和利用机制、参与基层民主自治等。
第5章研究了影响影响政府审计推动民主政治发展作用发挥的主要因素,包括内因层面和外因层面。影响政府审计推动民主政治发展作用发挥的内因主要有政府审计的模式、政府审计的投入力量、政府审计的质量、政府审计结果的公告与利用情况等。影响政府审计推动民主政治发展作用的外因主要有经济发展水平、人民受教育程度以及民主发展程度。
第6章对影响政府审计推动民主政治发展作用的因素进行了实证检验。本文选择了行政透明度作为民主政治的替代变量,考察了政府审计的投入力度、政府审计的质量与政府审计的结果利用情况是否会对民主政治发展产生影响。实证结果表明政府审计是能够对民主政治的发展起到推动作用的。政府审计质量越高,对公共权力运行和公共资源使用的制约与监督越有力,在民主政治运行机制中发挥的作用也越大。但是,由于社会历史和经济环境的原因,我国政府审计的体制还存在许多问题,还不够完善,政府审计相对投入力度还不够,使得政府审计的质量不高,审计结果的利用也还不充分,使得我国政府审计对民主政治发展的推动作用未得到充分发挥。
第7章在上述研究的基础上,提出了基于民主政治观、推动政府审计理论创新的对策建议。建议包括要推动政府审计目标理论创新、推动政府审计方法理论创新、推动政府审计体制创新。最后,总结了本文的主要研究结论,并指出了本文的研究局限及后续的研究方向。
本文的创新点主要包括：
1、首先,在理论上对政府审计与民主政治的关系进行系统的探讨,研究了政府审计推动民主政治发展的其深层次的作用机理、路径与影响因素。理论界对政府审计与民主政治的关系虽然时有研究,但始终趋于零散,没有专门针对此类问题的系统性的理论分析。本文在已有研究成果的基础上,以解剖民主政治运行机制为逻辑起点,深入探寻政府审计与民主政治的实际切合点,在此基础上系统的分析政府审计与民主政治的关系,并重点研究了政府审计推动民主政治发展的作用机理与实现路径,这是初次在理论层面上对这一问题的系统研究。
2、对影响政府审计推进民主政治发展的因素进行了实证检验,为政府审计与民主政治关系的研究提供有效的经验证据。由于民主政治本身难以量化,政府审计领域的数据的获取也颇有难度,因此目前几乎还没有从实证角度研究政府审计与民主政治关系的文献。本文用行政透明度作为民主政治的替代变量,通过查阅和整理《中国审计年鉴》、《中国统计年鉴》的数据,采用档案式研究的方法对政府审计与民主政治的关系进行了实证检验,这是本研究领域的一次探索性尝试。
3、提出了基于民主政治观的政府审计理论创新策略,进一步探索了政府审计目标理论的创新、政府审计方法理论的创新以及政府审计体制创新的思路。
Development of democracy in countries around the world concerned about the important proposition, is also an important goal of China's socialist construction and explore effective paths to promote the development of democratic politics is an important task of political reform in China. China is in a critical period of political reform, and how checks and supervision of public power, to effectively prevent and curb corruption and safeguard the democratic rights of citizens are problems to be solved. The government audit as an effective supervision mechanism and means to play an important role in advancing the development of democratic political process, has been subject to the party and government attach great importance. The16th CPC National Congress report:"Strengthening the powers of checks and balances and oversight, focusing on strengthening the supervision of leading cadres, especially leading cadres... the role of the judiciary and the administrative supervision and auditing departments." It is the first time made it clear that our audit responsibilities in the control and supervision of power, new breakthroughs in the functional position of the national audit in the national democratic institution building. In2010, Jiayi Liu Auditor-Genera on the national audit conference that during "Twelve Five" the audit work in the service of economic and social scientific development, promote the deepening of reform and democratic rule of law, safeguard national economic security and promote the construction of anti-corruption to a new level "; In the2011national audit work, he further proposed to deepen the economic responsibility audit work, for promoting the building of socialist democracy and the rule of law and anti-corruption, promote governance and cadre supervision and management, and promote the development of economic and social science, with significance. Exposure of the2002annual budget of the four ministries, Jinhua Li, Auditor-General audit report on the third session of the Tenth NPC Standing Committee from June2003to the implementation of the serious problems in the' audit results, and then blowing the "audit storm" to WenChuan follow-up auditing of the earthquake relief effort and reconstruction, to the disclosure of the Red Cross, the budget funds, and supervise the operation of the public authority, to improve government transparency and safeguarding the citizens right to democratic supervision and the right to know the important role of government audit in gradually manifested.
In conclusion, both in theoretical circles and practitioners, government audit has an important role in promoting the development of democratic politics, this assertion is generally recognized. However, the theoretical study of the relationship between the Government Audit and democratic politics had not been expanded in-depth, innovative and even lags behind the work of audit practice. Therefore, to accelerate the study of government audit and democratic political theory, and in order to guide the commencement of the audit practice, promote institutional reform and innovation of China's government audit is an important task of theoretical studies of the current government audit. This paper attempts to clarify the relationship between the Government Audit and democratic politics, to explore the important role played by the government audit in the development of democratic political process. Specifically, divided into three parts, Firstly, the Government Audit and democratic politics, the dialectical relationship between theoretical analysis, focused on the government auditing mechanism of action to promote democratic development and realization of the path; Secondly, to promote democracy and political development of the role of Government Auditing Empirical inspection, in order to demonstrate the relationship of government audit and development of democratic politics to provide a preliminary empirical evidence; Lastly, theory of our government audit of the status quo, on the basis of the above theoretical analysis and empirical testing, combined with innovative government theory to the audit recommendations.
The framework of this paper is organized as follows:
Chapters1-3build a basic theoretical framework of this study. Firstly, this paper defined the "political" and "democracy" concept, and sorted the theory,which is the basis of later research. Secondly, this paper systematic analysis of the operating mechanism of democratic politics. The system of democratic political structure is divided into three levels of value level, the macro level and micro level. Which micro-level operational mechanisms of democratic politics is a concrete manifestation of the democratic spirit of the level of value, and to ensure that the macro level, the democratic system can be a healthy operation. Government Auditing is a micro level institutional arrangements, and their specific role can only be implemented in the micro-level of the operating mechanism of democratic politics. The operating mechanism of democratic politics to refine the mechanism for the public power entrusted to run checks and oversight mechanisms for public power, political decision-making mechanism, the transmission of information and communication mechanisms, several aspects of political participation mechanism, the purpose is to find a political democracy and government audit the meet point, the theoretical basis for this study.
Thirdly, this paper, starting from the theory, history, law, and realistic point of view, to study the intrinsic link between the Government Audit and democratic politics, government auditing is an important part of democratic politics, democratic politics is the development of government auditing, both mutual promotion and common development. Given the space limitations, we will research perspective focused on the government audit role in promoting democratic politics.
In Chapter4, based mainly on the operating mechanism of democratic politics, study the government audit to promote the role of democratic political development and its path. This paper demonstrates that the democratic political development of the role of government audit and improved public delegate mechanism of checks and supervision of the effective exercise of public power, to improve the transparency of the government's political and deepen the democratic construction of the basis of several aspects of its path, including the identification of government official squalifications, overseeing the democratic electoral process, to supervise the use of public resources, to evaluate the efficiency of governance, to evaluate the rationality of the economic system, to prevent the resist corruption, protect citizens' right to know, to participate in the basis of democratic self-government.
Chapter5studies the impact of Government Auditing promote the development of democratic political role played by the main factors, including the internal level and external level. Government Auditing promote democratic politics to play a developmental role of the internal government audit mode, the input power of government audit, government audit results public, and utilization. Government audit promoted democracy and political development of the role of the external main level of economic development, people's level of education and the degree of democratic development.
In chapter6, an empirical test of the factors that promote the development of. the role of democratic politics to influence a government audit. This paper selected alternative administrative transparency as democracy and political variables, and examines the inputs of government audit, government audit enforcement and government auditing output whether the results have a democratic political development impact. The empirical results show that government audit is to be able to play a role in promoting the development of democratic politics. If government auditing enforcement more, the greater the restriction and supervision of public power operation and use of public resources more effectively, the greater the role of the operating mechanism of democratic politics. However, due to the social history and economic environmental reasons, the system of government auditing in China there are still many problems, is still not perfect, the government audit quality is not high, the use of audit findings are not sufficient to make our government audit on the development of democratic politics role in promoting not been fully realized.
In Chapter7, this paper on the basis of the above study, the suggestions based on the concept of democratic politics, promoting government audit of theoretical innovation. The recommendations include government audit objectives to promote theoretical innovation, to promote theoretical innovation of the government audit methodology, promoting government audit system innovation
Finally, Chapter8summarizes the main conclusions of this article, and pointed out the limitations of this study and subsequent research.
The innovation of this paper include:
Firstly, in theory, the relationship between the Government Audit and democratic politics System of government audit to promote its mechanism of action of deep-rooted democratic political development, the path and impact factors. Theoretical circles, although when the Government Audit and democratic political research, but always tends to scattered, no specific analysis of the systematic theory of such problems. On the basis of existing research results to the anatomy of operational mechanism of democratic politics as a logical starting point, in-depth to explore the Government Audit and democratic politics relevant points system based on analysis of government audit and the relationship of democratic politics, with an emphasis on the mechanism of government audit to promote the development of democratic politics and achieve path, this is the first time the systematic study on this issue at the theoretical level.
Secondly, Provide empirical evidence on government audit to promote the development of democratic politics into the factors line empirical test for the Government Audit and democratic political relations. Democracy itself is difficult to quantify the field of government audit data access is also quite difficult, now almost not from an empirical point of view of the Government Audit and democratic political relations literature. Administrative transparency as democratic political alternative variables, access and organize audit Yearbook, China Statistical Yearbook data, file-based research methods to an empirical test of government audit and the relationship of democratic politics, which is In this study, the field of an exploratory attempt.
Lastly, this paper proposed Government Auditing theoretical innovation strategy based on the concept of democratic politics, to further explore the theory of government audit objectives innovation, the innovation of the methods of the theory of government audit and government audit system innovation ideas.
引文
①摘自刘家义审计长在2010年全国审计工作会议上的讲话：《紧紧围绕主题主线,切实履行审计职责,为经济社会科学发展做出积极贡献》http://www.audit.gov.cn/n1992130/n1992364/n2634560/n2634579/2637160.html
②刘家义在在2011年全国审计工作座谈会上的讲话：《进一步深化经济责任审计,促进领导干部守法守纪守规尽责》http://www.audit.gov.cn/n1992130/n1992150/n1992379/2772996.html③沈如琛.杨时展论文集[C].北京：企业管理出版社,1997.
①萨托利.民主新论[M].北京：东方出版社,1998
①孙中山选集[Z].北京：人民出版社,1981：692-693
②转引自马超华.政治学原理[M].台北：大中国图书公司,1986：15
③王浦劬.政治学原理[M].北京：北京大学出版社,1995：5
④《马克思恩格斯选集》第一卷,人民出版社1972年版,第173页
①[美]戴维·伊斯顿.政治体系——政治学状况研究[M].马清槐,译.北京：商务印书馆,1993：139页
②舒放,段晖.政治学教程[M].武汉：武汉大学出版社,2010：4
③李元书.什么是政治——政治含义的再探讨[J].学习与探索,1997,(5)
④王浦劬.政治学原理[M].北京：北京大学出版社,1995：5
⑤马克斯·韦伯.经济与社会[M].林荣远译.北京：商务印书馆,1997：731
①修昔底德.伯罗奔尼撒战争史[M].徐松岩等,译.南宁：广西师范大学出版社,2004：99
①列宁全集.第31卷.第二版[M].北京：人民出版社,1985：96
②约翰·密尔.代议制政府.[M].汪碹,译.北京：商务印书馆,1982：102
③罗伯特·达尔.《论民主》[M].林猛,译.北京：商务印书馆1999：43
①约瑟夫·熊彼特.资本主义、社会主义与民主[M].吴良健,译.北京：商务印书馆,1999：359
②塞缪尔·亨廷顿.第三波：20世纪后期民主化浪潮[M].刘军宁,译.上海：上海三联书店,1998：4
①罗伯特·达尔.现代政治分析[M].王沪宁,译.上海：上海译文出版社,1987：21
②孙永芬.西方民主理论史纲[M].北京：人民出版社,2008：241
③卡尔·科恩.论民主[M].聂崇信、朱秀贤,译.北京：商务印书馆,1988：10
④萨托利.民主新论[M].北京：东方出版社,1998
①孙永芬.西方民主理论史纲[M].北京：人民出版社,2008：277
②约瑟夫·熊彼特.资本主义、社会主义与民主[M].吴良健,译.北京：商务印书馆,1999
③塞缪尔·亨廷顿.第三波：20世纪后期民主化浪潮[M].刘军宁,译.上海：上海三联书店,1998
①卡尔·科恩.论民主[M].北京：商务印书馆,1988
①郭道久.以社会制约权力——民主的一种解析视角[M].天津：天津人民出版社,2005
①David Flint.1988. Philosophy and Principles of Auditing:An Introduction[M], Macmillan Ltd.,25
②蔡春译,张立民校.审计的社会观[J].财会探索,1990.3
③沈如琛.杨时展论文集[C].北京：企业管理出版社,1997.
④蔡春.受托经济责任——现代会计审计之魂[J].会计之友,2000.10
①文硕.世界审计史[M].北京：中国审计出版社,1990：4
①文硕.世界审计史[M].北京：中国审计出版社,1990.
①文硕.世界审计史[M].北京：中国审计出版社,1990：60
①蔡春,车宣呈,陈孝.2006.现代审计功能拓展论[M].北京：中国时代经济出版社.
①孟德斯鸠.论法的精神(上册)[M].张雁深译.北京：.商务印书馆.2005
②同上
③马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①刘秋明.2006.基于公共受托责任理论的政府绩效审计研究[D].厦门大学博士论文
①马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①王华.2009.基于政府治理的国家审计研究[D].西南财经大学博士论文
①马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①王绍光.民主四讲[M].北京：三联书社,2008
[1]北京大学公众参与研究与支持中心.2011.中国行政透明度观察报告2009[M].北京：法律出版社
[2]蔡春.2001.审计理论结构研究[M].大连：东北财经大学出版社
[3]蔡春、车宣呈、陈孝.2006.现代审计功能拓展论[M].北京：中国时代经济出版社.
[4]蔡春译、张立民校.1990.审计的社会观[J].财会探索,第3期
[5]蔡春.2009.推进审计理论创新发展的四种可能路径[J].审计文摘,第1期
[6]蔡定剑.2010.民主是一种现代生活[M].北京：社会科学文献出版社.
[7]陈尘肇.2009.中国国家审计结果公告制度问题研究与机制设计[D].重庆大学博士论文
[8]陈毓圭.1986.社会主义审计本质的探讨[J].审计研究,第6期
[9]陈柔婷.2010.如何使“透明度”不再是口号——由省级行政机关信息透明度排行榜引发的思考[J].学习月刊,第8期
[10]戴维·伊斯顿,马清槐译.1993.政治体系——政治学状况研究[M].北京：商务印书馆
[11]党政主要领导干部和国有企业领导人员经济责任审计规定[J].2011.中国审计.
[12]董延安.2007.经济权力审计控制效果研究——以公共经济权力为重心的分析[D].西南财经大学博士论文
[13]董延安.2007.责任·审计·权力控制——审计对权力进行控制的动因分析[J].南京财经大学学报.
[14]冯均科.2003.基于国家治理的国家审计制度分析[C].纪念审计机关成立二十周年论文集.中国时代经济出版社.
[15]郭道久.2005.社会制约权力——民主的一种解析视角[M].天津：天津人民出版社.
[16]李金华.2004.国家审计的支柱：民主、法治、科学[J].中国审计
[17]李景鹏.2008.权力政治学[M].北京：北京大学出版社
[18]李学举.2008.我国基层群众自治制度地位的重大提升[J].求是.
[19]李江涛苗连琦梁耀辉.2011.经济责任审计运行效果实证研究[J].审计研究,第3期
[20]李季泽.2004.国家审计的法理[M].北京：中国时代经济出版社
[21]刘建军.2000.试论受托责任关系与国家审计日标的调整[J].审计理论与实践,第8期
[22]刘秋明.2006.基于公共受托责任理论的政府绩效审计研究[D].厦门大学博士论文
[23]刘笑霞.2010.政府公共受托责任与国家审计[J].审计与经济研究,第3期
[24]卢梭.2008.社会契约论[M].北京：商务印书馆
[25]罗伯特·达尔,顾昕译.1999.民主理论的前沿[M].北京：三联书店
[26]马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
[27]彭韶兵、周兵.2009.公共权力的委托代理与政府目标经济责任审计[J].会计研究,第6期18-22
[28]秦荣生.1994.受托经济责任论[M].大连：东北财经大学出版社
[29]萨托利.1998.民主新论[M].北京：东方出版社
[30]塞缪尔·亨廷顿.1998.第三波——20世纪后期民主化浪潮[M].上海：上海三联书店
[31]沈如琛.1997.杨时展论文集[M].北京：企业管理出版社
[32]石爱中.2003.国家审计的政治思维[J].审计与经济研究,第6期
[33]舒放、段晖.2010.政治学教程[M].武汉.武汉大学出版社.
[34]宋夏云.2006.国家审计目标及实现机制研究[D].上海财经大学博士论文
[35]宋依佳.2008.推行审计公开的战略思考[J].审计文摘,第8期
[36]宋惠.2007.政治透明度与政治信任度[J].同舟共进,第5期
[37]宋常、胡家俊、陈宋生.2006.政府审计二十年来实践成果之经验研究[J].审计研究,第3期
[38]孙荣.2007.政治学教程[M].上海：同济大学出版社
[39]孙永芬.2008.西方民主理论史纲[M].北京：人民出版社
[40]孙永尧.2006.论国家审计职能和作用[J].会计之友,第11期
[41]田兆阳、张炜.2008.论我国公共权力的委托属性与建设服务型政府[J].北京行政学院学报,第6期
[42]陶伦康.2006.政府审计职责法律制度的实证分析[J].财会通讯·学术版,第2期
[43]托克维尔,朱尾声译.2007.论美国的民主[M].北京：中国社会科学出版社
[44]王枫、苏北.2009.“任前审计”为选人用人“号号脉”[J].先锋队,第14期
[45]王光远.2004.受托管理责任与管理审计[M].北京：中国时代经济出版社
[46]王华.2009.基于政府治理的国家审计研究[D].西南财经大学博士论文
[47]王浦劬.1995.政治学基础[M].北京：北京大学出版社
[48]王少飞、周国良、孙铮.2011.政府公共治理、财政透明与企业投资效率[J].审计研究,第4期
[49]王绍光.2008.民主四讲[M].北京：三联书店
[50]王寿林.2007.权力制约与监督研究[M].北京：中共中央党校出版社
[51]王景东.2003.国家审计在权力制约机制中发挥作用的主要环节[J].中国审计信息与方法,第4期
[52]文硕.1990.世界审计史[M].北京：中国审计出版社
[53]文晓明,王立新.2004.社会主义民主政治运行机制研究[M].北京：人民出版社
[54]阎金愕.1986.试论审计的性质和职能[J].审计研究,第2期
[55]俞可平.2006.民主与陀螺[M].北京：北京大学出版社
[56]杨肃昌.2008.审计监督的政治学思考[J].审计与经济研究,第2期
[57]杨肃昌.2010.国家审计理论属性的探索[J].审计与经济研究,第1期
[58]杨肃昌李敬道.2011.从政治学视角论国家审计是国家治理中的“免疫系统”[J].审计研究,第6期
[59]杨肃昌.2012.对构建国家审计理论体系的思考[J].审计与经济研究,第3期
[60]约瑟夫·熊彼特,吴良健译.资本主义、社会主义与民主[M].北京：商务印书馆
[61]张光辉等.2010.发展参与式民主与完善我国民主制度结构[J].中州学刊.
[62]张立民.2004.国家审计的定位与中国政治民主建设从对权力的制约和监督谈起[J].中山大学学报(社会科学版).
[63]赵丽.2008.政治学[M].武汉：武汉大学出版社
[64]张勇.2009.经济责任审计理论研究述评——基于国内1987至2007年研究的分析[J].审计研究,第3期
[65]Anna J. Palmer.1993. Performance Measurement in Local Government [J]. Public Money & Management, (9/10):31-36.
[66]Asian Organization of Supreme Audit Institutions.1985. Statement of Guidelines on The Role of Supreme Audit Institutions in Promoting Public Accountability, Tokyo, Japan
[67]Barbara S. Romzek & Melvin J. Dubnick.1987. Accountability in the Public Sector:Lessons from the Challenger Tragedy[J]. Public Administration Review, 5:227-238.
[68]Boisclair, Jean-Pierre.1988. Will Accountability Come Full Circle? CA Magazine, Vol.121, Iss.9:p47-50.
[69]Chennai.2004. Better accountability of public service agencies:Listen to the 'voice of people'[J]. Businessline,6
[70]Claudio Ferraz, Frederico Finan.2007.Electoral Accountability and Corruption in Local Governments:Evidence from Audit Reports. IZA Discussion Paper No.2843 June
[71]David Flint.1988.Philosophy and Principles of Auditing:An Introduction[M]. Macmillan Ltd.,15
[72]Henry E.McCandless.1993.Auditing to serve public accountability[J]. International Journal of Government Auditing,2:p14-16.
[73]Mark Funkhouser.2000. The Spread of Performance Auditing Among American Cities[D]. Kansas City:Dissertation in Public Affairs and Administration, p28.
[74]McKinney, J. B. and Lawrence C. Howard.1998.Public Administration: balancing power and accountability (second edition) [M]. Westport, CT, USA: Praeger Publishers
[75]Mark Funkhouser.2000. The Spread of Performance Auditing Among American Cities[D]. Kansas City:Dissertationin Public Affairs and Administration, p28.
[76]Mulgan Richard.1997. The Processes of Public Accountability[J]. Australian Journal of Public Administration,3:p18-29.
[77]Philip B. Stark.2008.CONSERVATIVE STATISTICAL POST-ELECTION AUDITS[J]. The Annals of Applied Statistics, Vol.2, No.2:p550-581
[78]Peter Jackson.1988. The Management of Performance in the Public Sector[J]. Public Money and Management,4:p11-16.
[79]Ron Kluvers.2003. Accountability for Performance in Local Government[J]. Australian Journal of Public Administration,3:p 57-69
[80]Stewart, J. D.1984.The Role of Information in Pubic Accountability. in Issues in Public Sector Accounting. Edited by A. Hopwood and C. Tomkins[M]. Oxford:Philip Allan Publishers Ltd, p14.
[81]Washington, D. C:GAO.2003. United States General Accounting Office. Government Auditing Standards [S].
[82]Yves Gendron, David J. Cooper and Barbara Townley.2001.In the name of accountability:State auditing, independence and new public management[J]. Accounting, Auditing & Accountability Journal,14 (3).
[83]http://www.audit.gov.cn
[84]http://www.intosai.org
[85]http://www.chinalawedu.com
[86]http://www.chinatax.gov.cn
[87]http://www.e521.com
[88]http://www.people.com.cn
[89]http://www.gao.gov
[90]http://www.sina.com.cn
[91]http://www.sohu.com
[92]http://www.gao.com./Goverment Auditing Standards(2007 Revision)
②刘家义在在2011年全国审计工作座谈会上的讲话：《进一步深化经济责任审计,促进领导干部守法守纪守规尽责》http://www.audit.gov.cn/n1992130/n1992150/n1992379/2772996.html③沈如琛.杨时展论文集[C].北京：企业管理出版社,1997.
①萨托利.民主新论[M].北京：东方出版社,1998
①孙中山选集[Z].北京：人民出版社,1981：692-693
②转引自马超华.政治学原理[M].台北：大中国图书公司,1986：15
③王浦劬.政治学原理[M].北京：北京大学出版社,1995：5
④《马克思恩格斯选集》第一卷,人民出版社1972年版,第173页
①[美]戴维·伊斯顿.政治体系——政治学状况研究[M].马清槐,译.北京：商务印书馆,1993：139页
②舒放,段晖.政治学教程[M].武汉：武汉大学出版社,2010：4
③李元书.什么是政治——政治含义的再探讨[J].学习与探索,1997,(5)
④王浦劬.政治学原理[M].北京：北京大学出版社,1995：5
⑤马克斯·韦伯.经济与社会[M].林荣远译.北京：商务印书馆,1997：731
①修昔底德.伯罗奔尼撒战争史[M].徐松岩等,译.南宁：广西师范大学出版社,2004：99
①列宁全集.第31卷.第二版[M].北京：人民出版社,1985：96
②约翰·密尔.代议制政府.[M].汪碹,译.北京：商务印书馆,1982：102
③罗伯特·达尔.《论民主》[M].林猛,译.北京：商务印书馆1999：43
①约瑟夫·熊彼特.资本主义、社会主义与民主[M].吴良健,译.北京：商务印书馆,1999：359
②塞缪尔·亨廷顿.第三波：20世纪后期民主化浪潮[M].刘军宁,译.上海：上海三联书店,1998：4
①罗伯特·达尔.现代政治分析[M].王沪宁,译.上海：上海译文出版社,1987：21
②孙永芬.西方民主理论史纲[M].北京：人民出版社,2008：241
③卡尔·科恩.论民主[M].聂崇信、朱秀贤,译.北京：商务印书馆,1988：10
④萨托利.民主新论[M].北京：东方出版社,1998
①孙永芬.西方民主理论史纲[M].北京：人民出版社,2008：277
②约瑟夫·熊彼特.资本主义、社会主义与民主[M].吴良健,译.北京：商务印书馆,1999
③塞缪尔·亨廷顿.第三波：20世纪后期民主化浪潮[M].刘军宁,译.上海：上海三联书店,1998
①卡尔·科恩.论民主[M].北京：商务印书馆,1988
①郭道久.以社会制约权力——民主的一种解析视角[M].天津：天津人民出版社,2005
①David Flint.1988. Philosophy and Principles of Auditing:An Introduction[M], Macmillan Ltd.,25
②蔡春译,张立民校.审计的社会观[J].财会探索,1990.3
③沈如琛.杨时展论文集[C].北京：企业管理出版社,1997.
④蔡春.受托经济责任——现代会计审计之魂[J].会计之友,2000.10
①文硕.世界审计史[M].北京：中国审计出版社,1990：4
①文硕.世界审计史[M].北京：中国审计出版社,1990.
①文硕.世界审计史[M].北京：中国审计出版社,1990：60
①蔡春,车宣呈,陈孝.2006.现代审计功能拓展论[M].北京：中国时代经济出版社.
①孟德斯鸠.论法的精神(上册)[M].张雁深译.北京：.商务印书馆.2005
②同上
③马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①刘秋明.2006.基于公共受托责任理论的政府绩效审计研究[D].厦门大学博士论文
①马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①王华.2009.基于政府治理的国家审计研究[D].西南财经大学博士论文
①马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
①王绍光.民主四讲[M].北京：三联书社,2008
[1]北京大学公众参与研究与支持中心.2011.中国行政透明度观察报告2009[M].北京：法律出版社
[2]蔡春.2001.审计理论结构研究[M].大连：东北财经大学出版社
[3]蔡春、车宣呈、陈孝.2006.现代审计功能拓展论[M].北京：中国时代经济出版社.
[4]蔡春译、张立民校.1990.审计的社会观[J].财会探索,第3期
[5]蔡春.2009.推进审计理论创新发展的四种可能路径[J].审计文摘,第1期
[6]蔡定剑.2010.民主是一种现代生活[M].北京：社会科学文献出版社.
[7]陈尘肇.2009.中国国家审计结果公告制度问题研究与机制设计[D].重庆大学博士论文
[8]陈毓圭.1986.社会主义审计本质的探讨[J].审计研究,第6期
[9]陈柔婷.2010.如何使“透明度”不再是口号——由省级行政机关信息透明度排行榜引发的思考[J].学习月刊,第8期
[10]戴维·伊斯顿,马清槐译.1993.政治体系——政治学状况研究[M].北京：商务印书馆
[11]党政主要领导干部和国有企业领导人员经济责任审计规定[J].2011.中国审计.
[12]董延安.2007.经济权力审计控制效果研究——以公共经济权力为重心的分析[D].西南财经大学博士论文
[13]董延安.2007.责任·审计·权力控制——审计对权力进行控制的动因分析[J].南京财经大学学报.
[14]冯均科.2003.基于国家治理的国家审计制度分析[C].纪念审计机关成立二十周年论文集.中国时代经济出版社.
[15]郭道久.2005.社会制约权力——民主的一种解析视角[M].天津：天津人民出版社.
[16]李金华.2004.国家审计的支柱：民主、法治、科学[J].中国审计
[17]李景鹏.2008.权力政治学[M].北京：北京大学出版社
[18]李学举.2008.我国基层群众自治制度地位的重大提升[J].求是.
[19]李江涛苗连琦梁耀辉.2011.经济责任审计运行效果实证研究[J].审计研究,第3期
[20]李季泽.2004.国家审计的法理[M].北京：中国时代经济出版社
[21]刘建军.2000.试论受托责任关系与国家审计日标的调整[J].审计理论与实践,第8期
[22]刘秋明.2006.基于公共受托责任理论的政府绩效审计研究[D].厦门大学博士论文
[23]刘笑霞.2010.政府公共受托责任与国家审计[J].审计与经济研究,第3期
[24]卢梭.2008.社会契约论[M].北京：商务印书馆
[25]罗伯特·达尔,顾昕译.1999.民主理论的前沿[M].北京：三联书店
[26]马学斌.2007.国家审计制约与监督权力运行：理论与实证[D].西南财经大学博士论文
[27]彭韶兵、周兵.2009.公共权力的委托代理与政府目标经济责任审计[J].会计研究,第6期18-22
[28]秦荣生.1994.受托经济责任论[M].大连：东北财经大学出版社
[29]萨托利.1998.民主新论[M].北京：东方出版社
[30]塞缪尔·亨廷顿.1998.第三波——20世纪后期民主化浪潮[M].上海：上海三联书店
[31]沈如琛.1997.杨时展论文集[M].北京：企业管理出版社
[32]石爱中.2003.国家审计的政治思维[J].审计与经济研究,第6期
[33]舒放、段晖.2010.政治学教程[M].武汉.武汉大学出版社.
[34]宋夏云.2006.国家审计目标及实现机制研究[D].上海财经大学博士论文
[35]宋依佳.2008.推行审计公开的战略思考[J].审计文摘,第8期
[36]宋惠.2007.政治透明度与政治信任度[J].同舟共进,第5期
[37]宋常、胡家俊、陈宋生.2006.政府审计二十年来实践成果之经验研究[J].审计研究,第3期
[38]孙荣.2007.政治学教程[M].上海：同济大学出版社
[39]孙永芬.2008.西方民主理论史纲[M].北京：人民出版社
[40]孙永尧.2006.论国家审计职能和作用[J].会计之友,第11期
[41]田兆阳、张炜.2008.论我国公共权力的委托属性与建设服务型政府[J].北京行政学院学报,第6期
[42]陶伦康.2006.政府审计职责法律制度的实证分析[J].财会通讯·学术版,第2期
[43]托克维尔,朱尾声译.2007.论美国的民主[M].北京：中国社会科学出版社
[44]王枫、苏北.2009.“任前审计”为选人用人“号号脉”[J].先锋队,第14期
[45]王光远.2004.受托管理责任与管理审计[M].北京：中国时代经济出版社
[46]王华.2009.基于政府治理的国家审计研究[D].西南财经大学博士论文
[47]王浦劬.1995.政治学基础[M].北京：北京大学出版社
[48]王少飞、周国良、孙铮.2011.政府公共治理、财政透明与企业投资效率[J].审计研究,第4期
[49]王绍光.2008.民主四讲[M].北京：三联书店
[50]王寿林.2007.权力制约与监督研究[M].北京：中共中央党校出版社
[51]王景东.2003.国家审计在权力制约机制中发挥作用的主要环节[J].中国审计信息与方法,第4期
[52]文硕.1990.世界审计史[M].北京：中国审计出版社
[53]文晓明,王立新.2004.社会主义民主政治运行机制研究[M].北京：人民出版社
[54]阎金愕.1986.试论审计的性质和职能[J].审计研究,第2期
[55]俞可平.2006.民主与陀螺[M].北京：北京大学出版社
[56]杨肃昌.2008.审计监督的政治学思考[J].审计与经济研究,第2期
[57]杨肃昌.2010.国家审计理论属性的探索[J].审计与经济研究,第1期
[58]杨肃昌李敬道.2011.从政治学视角论国家审计是国家治理中的“免疫系统”[J].审计研究,第6期
[59]杨肃昌.2012.对构建国家审计理论体系的思考[J].审计与经济研究,第3期
[60]约瑟夫·熊彼特,吴良健译.资本主义、社会主义与民主[M].北京：商务印书馆
[61]张光辉等.2010.发展参与式民主与完善我国民主制度结构[J].中州学刊.
[62]张立民.2004.国家审计的定位与中国政治民主建设从对权力的制约和监督谈起[J].中山大学学报(社会科学版).
[63]赵丽.2008.政治学[M].武汉：武汉大学出版社
[64]张勇.2009.经济责任审计理论研究述评——基于国内1987至2007年研究的分析[J].审计研究,第3期
[65]Anna J. Palmer.1993. Performance Measurement in Local Government [J]. Public Money & Management, (9/10):31-36.
[66]Asian Organization of Supreme Audit Institutions.1985. Statement of Guidelines on The Role of Supreme Audit Institutions in Promoting Public Accountability, Tokyo, Japan
[67]Barbara S. Romzek & Melvin J. Dubnick.1987. Accountability in the Public Sector:Lessons from the Challenger Tragedy[J]. Public Administration Review, 5:227-238.
[68]Boisclair, Jean-Pierre.1988. Will Accountability Come Full Circle? CA Magazine, Vol.121, Iss.9:p47-50.
[69]Chennai.2004. Better accountability of public service agencies:Listen to the 'voice of people'[J]. Businessline,6
[70]Claudio Ferraz, Frederico Finan.2007.Electoral Accountability and Corruption in Local Governments:Evidence from Audit Reports. IZA Discussion Paper No.2843 June
[71]David Flint.1988.Philosophy and Principles of Auditing:An Introduction[M]. Macmillan Ltd.,15
[72]Henry E.McCandless.1993.Auditing to serve public accountability[J]. International Journal of Government Auditing,2:p14-16.
[73]Mark Funkhouser.2000. The Spread of Performance Auditing Among American Cities[D]. Kansas City:Dissertation in Public Affairs and Administration, p28.
[74]McKinney, J. B. and Lawrence C. Howard.1998.Public Administration: balancing power and accountability (second edition) [M]. Westport, CT, USA: Praeger Publishers
[75]Mark Funkhouser.2000. The Spread of Performance Auditing Among American Cities[D]. Kansas City:Dissertationin Public Affairs and Administration, p28.
[76]Mulgan Richard.1997. The Processes of Public Accountability[J]. Australian Journal of Public Administration,3:p18-29.
[77]Philip B. Stark.2008.CONSERVATIVE STATISTICAL POST-ELECTION AUDITS[J]. The Annals of Applied Statistics, Vol.2, No.2:p550-581
[78]Peter Jackson.1988. The Management of Performance in the Public Sector[J]. Public Money and Management,4:p11-16.
[79]Ron Kluvers.2003. Accountability for Performance in Local Government[J]. Australian Journal of Public Administration,3:p 57-69
[80]Stewart, J. D.1984.The Role of Information in Pubic Accountability. in Issues in Public Sector Accounting. Edited by A. Hopwood and C. Tomkins[M]. Oxford:Philip Allan Publishers Ltd, p14.
[81]Washington, D. C:GAO.2003. United States General Accounting Office. Government Auditing Standards [S].
[82]Yves Gendron, David J. Cooper and Barbara Townley.2001.In the name of accountability:State auditing, independence and new public management[J]. Accounting, Auditing & Accountability Journal,14 (3).
[83]http://www.audit.gov.cn
[84]http://www.intosai.org
[85]http://www.chinalawedu.com
[86]http://www.chinatax.gov.cn
[87]http://www.e521.com
[88]http://www.people.com.cn
[89]http://www.gao.gov
[90]http://www.sina.com.cn
[91]http://www.sohu.com
[92]http://www.gao.com./Goverment Auditing Standards(2007 Revision)
© 2004-2018 中国地质图书馆版权所有 京ICP备05064691号 京公网安备11010802017129号 地址：北京市海淀区学院路29号 邮编：100083 电话：办公室：(+86 10)66554848；文献借阅、咨询服务、科技查新：66554700 |