政府审计与腐败控制研究

As proposed by the Third Plenary Session of the 18th Communist Party of China(CPC) Central Committee - that is, the general objective of the comprehensively deepening reforms is to improve and develop socialism with Chinese characteristics and push on with modernization of the country's governing system and capabilities, and market mechanism will play a decisive role in allocating resources, to strengthen auditing supervision, and establish a sound system for punishing corruption and preventing corruption, based on these ideas, this research program explores controlling corruption mechanism and functions of government auditin in the framework of national governance, and whether design and operation of government auditing system for controlling corruption is valid? and so on. This research program is designed to examine the following issues: according to the relevant views of the the Third Plenary Session of eighteenth CPC Central Committee, whether the institutional arrangements of government audit and corruption control meets the relevant requirements in our country? what is government audit mechanism for controlling corruption? whether government auditing system design and operation for controlling corruption is effective? Based on China's national conditions and specific institutional context, government audit can really do to prevent corruption? how to design a scientific and rational system of government audit and controlling corruption based on national governance perspective? which promote government efficiency and market efficiency of resource allocation , thereby improve national governance

本项目以十八届三中全会关于全面深化改革的总目标是完善和发展中国特色社会主义制度，推进国家治理体系和治理能力现代化，以及市场在资源配置中起决定作用、加强审计监督、健全惩治和预防腐败体系有关论述精神，探索新形势下政府审计腐败控制作用机理、国家治理框架下政府审计腐败控制功能发挥，以及政府审计腐败控制制度设计与运行有效性等。本项目旨在对以下问题进行研究：根据十八届三中全会有关论述精神，探讨我国政府审计与腐败控制方面的制度安排是否符合相关要求？政府审计对腐败施加控制和影响的作用机理是什么？目前政府审计在腐败控制方面的制度设计与运行是否有效？基于特殊国情和制度背景，政府审计是否起到了 "防疫腐败"的治理与控制作用？如何基于国家治理视角设计科学合理的政府审计腐败控制制度，提高运行效果，以促进政府效率和市场资源配置效率，从而促进国家治理水平提升？

本项目着重研究了十八大以来，我国一些重点领域的腐败及其腐败的审计控制问题。研究表明，政府审计在腐败控制方面起着显著的作用，政府审计在土地征用方面的腐败控制、在公共投资领域方面的腐败控制等都有着显著的作用；在自然资源资产资产保护方面也走着十分重要的作用；在防止境外国有资产流失和内部控制方面，政府审计也将发挥其应有作用; 实证研究表明，政府可以发挥免疫系统功能来抑制腐败。本项目还研究了各国政府反腐败治理机制及其政府审计在其中的地位与作用，并对中外政府反腐败机制做了比较研究。相关研究观点具有较强的现实性与创新性。而目前我国在建立反腐败机制和正在深入开展的反腐败行动等也证实了这些学术观点的实际应用价值，揭示了政府审计在反对腐败和维护市场经济秩序方面的重要意义。这些观点，亦与十八大、十九大精神相吻合。