审计结果公告制度国际比较研究  

International Comparison Research on Auditing Results Announcement System

作　　者：韩道琴[1] 

机构地区：[1]长春税务学院会计学院,吉林长春130117

出　　处：《税务与经济》2010年第1期46-52,共7页Taxation and Economy

摘　　要：由于审计结果公告制度所处的环境不同,导致了全球范围内审计结果公告制度的多样性。我国行政型审计模式相对其他模式独立性较弱,不利于审计机关发挥审计监督职能。并且,由于审计法在公告问题上用词模糊,知情权在法律上不明确,政府信息公开制度仍未广泛落实,使得审计机关不能有效公开审计结果。因此,为完善审计结果公告,需要从审计制度、法律体系、人才培养等方面着手,逐步建立健全我国的审计结果公告制度。Different backgrounds of politics, economy, laws and culture in different countries result in diversification of Auditing Results Announcement System. By comparing the Auditing Results Announcement System of China to that of other countries in terms of environments and key elements, this article indicates that the administrative mode under which our system is working is lack of independence, which is detrimental to perform the supervisory function of national auditing department. And also, auditing department cannot announce auditing resuits effectively because of ambiguous announcement terms in auditing laws, uncertain right to know in related laws and the not-widely-established government information system. Consequently, to consummate the Auditing Results Announcement System of China, actions need to be taken in the areas of auditing system, laws system, training qualified personnel and so forth; thereby establishing a perfect auditing results announcement system in our nation.

关 键 词：审计结果公告制度 审计独立性 行政型审计模式 

分 类 号：F239.1[经济管理—会计学]