国家审计公告制度的比较分析与调查研究  

An Investigatind Comparison Analysis on Nation Auditing Bulletin System

作　　者：宋夏云[1] 

机构地区：[1]南昌大学会计系,江西南昌330047

出　　处：《河南金融管理干部学院学报》2006年第4期109-113,共5页Journal of Henan College of Financial Management Cadres

摘　　要：国家审计公告制度是受托责任关系机制、信息传导机制和反腐败机制的内在要求。在不同的审计模式下,审计公告的批准机关、方式、时间和程度存在差异。我国推行国家审计结果公告制度的障碍主要包括政府领导的行政干预、保护干部的需要、保密性原则的要求、审计结论不令人满意和审计机关及人员害怕承担法律责任等方面。全面推行国家审计公告制度的核心原则包括独立性、客观性、重要性、及时性、可理解性和保密性等。Nation auditing bulletin system is the internal requirement of the entrusted responsibility relationship mechanism, information conducting mechanism and anti-corruption mechanism. Under different auditing models, there are different ratifying organs, manners, time and procedures for auditing bulletin. The obstacles for pushing a nation auditing bulletin system in China mainly include administrative intervention of government leaders, necessity of protecting cadres, requirement of secrecy rule, unsatisfied auditing conclusion and the auditing organs and related persons being afraid of burdening legal responsibility. The core rules for an overall pushing of the nation auditing bulletin system in China includes independence, objectivity, significance, timelines, understandability, and secrecy rule, etc.

关 键 词：国家审计模式 受托责任关系机制 公告障碍 公告原则 

分 类 号：F239.2[经济管理—会计学]