构建政府审计结果公开制度的经济学分析  

Economic Analysis of Establishing the System for Publicizing the Results of Government Audit

作　　者：江笑云[1] 迈夫[2] 

机构地区：[1]云南财贸学院会计学院,云南昆明650221 [2]云南财贸经济研究院,云南昆明650221

出　　处：《长沙民政职业技术学院学报》2005年第2期46-49,共4页Journal of Changsha Social Work College

摘　　要：目前我国政府审计机关正在逐步探索向社会公众公开审计结果,本文尝试利用新制度经济学的制度变迁理论,对构建政府审计结果公开制度的收益和成本进行分析,以期为该制度的构建提供有益参考。At present, the government auditing bodies are studying to publicize the results of audit, This paper, in tho hope of providing reference for establishing the system for publicizing the results of government audit, tries to analyses the gains and cost of the establishment by making use of the theory of economic system changes.

关 键 词：政府审计 制度创新 收益 成本 

分 类 号：F425[经济管理—产业经济]