宏观经济学中审计制度的问题与对策研究 Research on the Problems and Countermeasures of Auditing System in Macroeconomics

中国政府审计制度作为权利约束的重要制度设计，以其科学性、专业性、严谨性和严肃性为出发点，以国家和人民的利益的保护者角色履行其监督、检查、核查、报告、处罚、移送等职责，为国家各项重大方针政策的制定和实施提供有力的参考依据和科学保障。但是，制度相对于现实必然存在相对的滞后性，政府审计制度运行至今，与不断发展进步的社会管理、经济建设等要求之间还是存在各种各样的问题亟待解决、补充和完善。尤其进入二十一世纪以来，与公告的审计结果相关的部门及我国政府审计制度的改革问题被推向了舆论的风口浪尖，成为全社会共同关注的热点，在全国范围内刮起了一场审计风暴。为此，政府官员、专家学者都做了大量工作并取得了显著的成效，从审计制度理论角度尤其是财务管理的专业化层面研究总结出了很多适应我国国情的有价值的理论观点和工作方法。本文就是在前人研究成果的基础上，针对作者本身工作实践中遇到的新问题、新启发，通过学习借鉴国外的先进经验进行探索研究，从而对我国现行政府审计制度的相关问题提出对策，以期为我国政府审计制度改革提供参考依据。 As an important institutional design for restraining rights, the Chinese government auditing system takes its scientific, professional, rigorous and serious nature as the starting point and fulfills the responsibilities of the supervision, inspection, verification, reporting, punishment, transfer and other, and provides powerful reference basis and scientific security for the country’s important policy formulation and implementation. But system compared with the reality must have the relative lag. Since the operation of the government auditing system so far, there are still various problems between the continuous development and progress of social management and economic construction need to be solved, supplemented and improved. Especially since entering the 21st century, with the announcement of audit results related departments, enterprises and our government auditing system reform is promoted to the cusp of public opinion, has become the focus of common concern of the whole society, a nationwide audit storm blew up. Therefore, the government officials, experts and scholars have done a lot of work and achieved remarkable results, from the point of view of auditing system theory, especially the specialization of financial management, a lot of valuable theoretical opinions and working methods that adapt to China’s national conditions are summarized. Based on the research results of the predecessors, this essay aims at the new problems and new inspiration encountered by the author in his own work practice, through the exploration and study of the advanced experience of foreign countries, and puts forward the countermeasures to the problems of our country's current government auditing system, with a view to provide ref-erence for the reform of our government audit system.