政府审计信息披露质量及其评价研究  

Research on the Quality and Evaluation of Government Auditing Information Disclosure

作　　者：宋常[1] 周长信[1] 赵懿清[1] 陈茜[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《当代财经》2010年第7期112-118,共7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：中国政府审计信息披露质量评价指标体系由及时性、完整性、准确性、客观性、重要性及清晰性等六个方面质量特征构成。评价结果显示:社会公众对我国政府审计信息披露现状的满意度较低,其主要原因是政府审计信息披露的及时性和完整性存在缺陷。另外,研究还发现:目前我国政府审计信息披露的相关工作尚处于相对偏低的水平,社会公众从心理上尚难形成更高的期望和要求,且对审计公告所披露信息的综合利用率也明显偏低。The quality evaluation index system for China’s government auditing information disclosure is made up of six aspects of quality characteristics,i.e.timeliness,completeness,accuracy,objectivity,importance and clarity.The result of evaluation indicates that the public generally show lower satisfactions on the present situation of information disclosure of the government auditing,the main reason being lacking of timeliness and completeness.In addition,it is discovered that at present the related works concerning the information disclosure of the government auditing is at a lower level.Meanwhile,it is difficult for the public to form higher expectations and requirements;and the comprehensive utilization rate of the information disclosed in the auditing notice is significantly lower.

关 键 词：政府审计 信息披露 质量评价 

分 类 号：F239.44[经济管理—会计学]