政府审计问责制研究毕业论文.docVIP

毕业论文 （20_ _届） 政府审计问责制研究 摘 要 “有权必有责，权责要对等”。随着我国市场经济的发展，政府职能逐渐转变。公众对政府公共服务职能的履行情况越来越关注，并且要求对政府没有履行职责的行为作出惩罚。政府审计问责制便应运而生。健全政府审计问责制，可以有效解决对违规违纪者问责不严、处罚不力的问题，对从根本上遏制屡审屡犯现象具有重要作用。由于我国政府审计问责制刚刚起步，而且没有国外可借鉴的经验，目前在问责制实践中，还存在不少问题和矛盾。因此，以浙江为例研究政府审计问责制这一问题具有重要现实意义。 本文在写作过程中主要采用了文献归纳法和案例分析法，文章第一部分是引言，指出本文的研究背景、研究意义和简要文献回顾；第二部分主要阐述了政府审计问责制的定义，指出其存在的价值，并引出本项目的研究意义；第三部分主要阐述政府审计问责制的三个基本要素，即“问”、“责”、“制”；第四部分主要对浙江省政府审计问责制的现状进行分析，通过整理文献和案例分析指出存在的问题和原因；第五部分主要根据指出的问题来提出相应的对策。通过分析发现浙江省在政府审计问责制方面虽然取得了一定的成效，不过还是存在很多问题，需要理论和实践的共同深入研究才能取得理想的效果。本文的研究价值和可取之处在于，较为全面地分析了浙江省在政府审计问责制中存在的问题及其原因，较为系统地指出了对应的对策，对我国政府审计问责制的建设有一定的参考价值。 关键词：Abstract “Power comes with responsibility．Powers and responsibilities should be equal．” With the development of China’s market economy，government functions shift gradually．The public become increasingly concerned about the performance of the Government Public Service and ask the government to punish acts that are not performing their duties．Accountability of government audit has since been put out．It can improve the insufficient of the government，and address the violation of discipline by strict accountability．It plays an important role in solving the problem of insufficient penalties for repeated trial fundamentally．As the accountability system of government audit has just started，and there is no useful experience abroad，in current practice，the accountability system still has problems and contradictions．Therefore, taking the Government of Zhejiang Province for example to study the issue of accountability audit is of great practical significance． In the process of writing this article，the author mainly used the strategy of summarizing the literature and law case analysis．The first part is the introduction， points out the research background，significance，and a brief literature review；The second part describes the definition of accountability of government audit，that the value of its existence，and leads the research significance of this project；The third part mainly o