学术
摘 要:
2002年审计署发布并实施《审计结果公告试行办法》，揭开了我国政府审计信息公开制度建设的序幕。公告审计结果仅仅是审计信息公开制度的一个方面，一个完整的政府审计信息公开制度包括公开信息的范围、公开信息的渠道以及实现这一机制应采取的措施。政府审计信息公开作为社会文明、经济一体化和重塑审计形象的必然要求，应该通过立法、加强基础建设等途径完善审计公开信息制度。[著者文摘]
文章出处:
《审计研究》-2007年4期 -28-32页
分 类 号:
A Study on System of Government Audit Information Publicity
Ban Dongqi
Abstract:
In 2002,National Audit Office of the People＇s Republic of China promulgated and entered into force the Trial Regulation of Administrative Audit Result Proclaim, which has brought the beginning of the construction of government audit information publicity system, but the publicity of audit result is merely one of aspects of an integrity system which actually includes scope, channel of information publicity and the measures to realize this mechanism. Although the social civilization, the economy integration and reconstruction of public audit expression request for publicity of government audit information, the system design should consider the factor of confidential and capacity of information carrier. In this paper, the audit information publicity system should selectively adopt official report, broadcasting and news report, public visitors,journal issuance, hearing of witnesses and announcement to release audit information, and also consolidate the system through legislation and basic construction.[著者文摘]
Key words:
government audit, scope of information publicity, channels of information publicity
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