关于我国垂直型政府审计体制改革的思路与建议

摘要：政府的垂直管理体制是指中央部委或省直接管理地方职能部门，即管理地方职能部门的实际工作，又管“人、财、物”权，地方政府不再管理地方职能部门。其中审计部门的垂直型改革成为了近年来的重点。国内外学者围绕这一主题的研究甚丰，但多为一些与时政相关的短文，将国际先进理论与中国国情政体相结合，探索中国特色的理论和政策制度是眼下的迫切任务。本文系运用规范研究方法进行的专题研究，全文主要分三个部分：第一部分阐释了垂直型政府审计管理体制的内涵及国内外制度现状，第二部分展示了我国垂直型政府改革的提出背景以及改革实施的必要性，指出我国政府审计体制存在的主要问题:独立性不足，审计结果不公正，审计效率缺失等，第三部分提出了下一步我国垂直型政府审计体制改革的建议。通过分析垂直型政府审计管理体制的相关研究成果，剖析我国政府审计体系的现状，结合国际上主要的国家审计体制提出我国的审计需要改革，并且要通过提高上级审计机关的垂直管理，优化考核体系，增加审计的透明度，统筹地方政府经济等提高审计独立性，从而提高审计质量。

关键词：垂直管理；政府审计；改革

Abstract: The vertical management system of government is that the central ministries or provincial direct management of local departments that manage the actual place of work of functional departments, and also of “human, financial, material ‘rights, local governments no longer manage local departments. Vertical sector reform in which the audit has become a focus in recent years. Research scholars around the theme very abundant, but for a number of politics-related essay, the international advanced theory and China’s national conditions combined government to explore with Chinese characteristics theory and policy regime is now an urgent task. This article is normative case study research methods, the paper is divided into three parts: The first part explains the meaning of the status quo vertical management system of government audit system at home and abroad, the second part shows the Background of vertical and Government Reform the need for reform implementation, noting that the main problem of the government audit system exists: the lack of independence of the audit results injustice, lack of efficiency audits, etc., and the third section presents suggestions for the future of vertical government audit system reform. Through analysis of relevant research vertical government audit management system, analyzes the current situation of government auditing system, combined with major international state audit system made of the need to reform the audit, and through improving vertical management audit institution superior to optimize evaluation system to increase the transparency of the audit, co-ordinate economic and other local governments to improve the independence of the audit, to improve audit quality.

Keywords: vertical management; government audit; reform