关于完善我国审计结果公告制度的思考  

Pondering over Perfecting the Audit Result Announcement System in China

作　　者：刘素梅[1] 

机构地区：[1]江苏教育学院,江苏南京210013

出　　处：《江苏教育学院学报（社会科学版）》2007年第6期79-81,共3页Journal of Jiangsu Institute of Education(Social Science)

摘　　要：我国审计结果公告在理论与实践方面都得到了实质性的发展,但仍存在着审计公告行政主导色彩太浓、审计机关任意放弃公告、审计公告责任不明确等问题,导致我国审计结果公告发展缓慢,直接影响审计监督制约权力、促进政治民主功能的发挥。In our country, the audit result announcement system has obtained substantive theoretical and practical development. But it still has many problems, such as the audit announcement affected by administration leadership, the audit body giving up the announcement at will, unclear responsibility of the audit announcement. These problems cause the audit result announcement system develop slowly and affect the achievement of audit surveillance＇s function in restricting the authority and promoting political democracy.

关 键 词：行政审计 审计结果公告 审计责任 

分 类 号：F239[经济管理—会计学]