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A Study On The Legislation Of Property Declaration And Audit System With Chinese Characteristics

Posted on:2018-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y HaoFull Text:PDF
GTID:2346330536985486Subject:Accounting
Abstract/Summary:PDF Full Text Request
In 1766,Sweden began to explore the property declaration system.Countries around the world have also established a property declaration system with its own characteristics,a number of countries have the property declaration system for legislation.The practice of developed countries such as the United States,Singapore and South Korea,also shows that property declaration has the function of preventing corruption.Based on China's political environment,China has also launched a property declaration pilot construction exploration.After the enthusiasm,the pilot area of construction stalled.Most of them didn't show any effective on dealing with corruption.China's official property declaration in the system design is still a certain flaw.At present,although we check and verify the contents of the property declaration since 2013,but still did not establish a property reporting audit accountability system.Because of the lack of audit verification link and legal constraints,the property declaration will inevitably be "mere formality." How to build a more perfect property declaration system is an important anti-corruption construction work.After investigating the literature research basement and pilot areas,this paper analyzes the influencing factors of property declaration audit system with Chinese characteristics,and uses internet polling platform to obtain the initial data.Factor analysis and correspondence analysis were carried out by SPSS 20.0.Based on 17 factors,the author analyzed the two aspects of institutional environment and arrangement.We figured out government pushing,institutional worrying,the factor of system design and legislative,the breadth of property declaration,the driving force of rules and regulations at this stage,added up to a total of five factors,to provide basis for the establishment of property declaration audit system.At the same time,this study starts from the corresponding analysis of position level and characteristic factor construction of public officials,and discusses the level of job and the degree of satisfaction with the factors influencing the audit system of property declaration with Chinese characteristics,and provides the supportive of legislative path and implementation strategy of property declaration audit system.Based on the results of factor analysis and corresponding analysis,the author believes that China needs to expand the scope of reporting furthermore,refine the content of declarations,and improve the reporting agencies.The supervision role need to add a more comprehensive property declaration audit system,implement the supervision,and enhance the intensity of punishment,increase the property declaration audit system binding.On the basis of research,the draft of the "People's Republic of China property declaration audit system regulations(draft)".Based on the analysis,I believe that the property declaration system can promote the implementation of inventory reduction to reduce resistance to the gradual reform of the strategy to reduce the implementation of resistance.
Keywords/Search Tags:property declaration audit system, Chinese characteristics, influencing factors, institution design
PDF Full Text Request
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