审计公告与国家审计信息披露理论框架的研究——基于信号传递机制的研究视角  

Auditing Declaration and Government Auditing Information Disclosure Framework——A Study on Information Disclosure Mechanism

作　　者：张立民[1] 丁朝霞[1] 

机构地区：[1]中山大学管理学院,广东广州510275

出　　处：《审计与经济研究》2006年第4期8-11,共4页Journal of Audit & Economics

摘　　要：本文从信息论和信号传递机制出发,解读审计公告所传递的信号,揭示了审计公告之所以引起“审计风暴”是因为审计公告传递了审计质量、审计独立性、民主法制进程和服务于公众、公众参与等信号。建议从三个层次构建一个国家审计信息披露理论框架,以指导具体的国家审计信息披露的应用。Based on information disclosure mechanism, this paper first explains the information of auditing declaration and reveals the reasons why auditing declaration leads to “auditing storm”. The reason lies in the auditing quality, auditing independence, democratic progress and information service for the public. And finally we suggest establishing a framework of three layers in or- der to guide the practice of government auditing information disclosure.

关 键 词：审计公告 信号传递机制 国家审计信息披露 理论框架 

分 类 号：F239.0[经济管理—会计学]