我国地方审计机关审计结果公告研究——以我国省级审计机关2003-2009年审计结果公告信息为样本  

A Study of the Audit Results Announcement of the Local Auditing Organs in China

作　　者：宋常[1] 周长信[1] 黄蕾[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《当代财经》2009年第9期121-126,共6页Contemporary Finance and Economics

基　　金：国家社会科学基金项目"资本市场发展中基础性制度建设研究"(06BTY112)

摘　　要：自2003年12月国家审计署发布第一号审计结果公告以来,审计结果公告制度在审计实务中得以确立,并引起社会的广泛关注和强烈反响。但这种关注主要集中于国家审计层面,地方各级审计机关的审计结果公告无论是理论研究还是实际运行都存在欠缺。对此,我们以我国省级审计机关2003年至2009年上半年网上审计结果公告信息为研究样本,以期认清地方审计机关审计结果公告的现状,分析地方审计机关审计结果公告中存在的问题,并提出相关改进建议。Since the publication of the Number 1 Audit Results Announcement in December 2003 by the National Audit Office, the audit results announcement system has been established in the audit practice, and has aroused widespread concern and strong response. However, this concern focused on the national audit level, the audit results notices of the local audit institutions at all levels have faults in both theoretical researches and practical operations. In this regard, this paper takes the online bulletin information of the audit results notices of China＇s provincial audit institutions from 2003 to the first half of 2009 as the study samples, with a view to understand the status quo of the audit results ts made by the local audit institutions. It analyses the existing problems of the audit results announcements of local audit organs and proposes some relevant suggestions for improvement.

关 键 词：政府审计 地方审计机关 审计结果公告 

分 类 号：F239.44[经济管理—会计学]