政府审计信息披露质量评价体系构建  

Construction of Government Auditing Information Disclosure Quality Evaluation System

作　　者：王丹[1] 李兴雷[1] 于萍[1] 

机构地区：[1]青岛理工大学

出　　处：《财务与金融》2015年第4期44-49,63,共7页Accounting and Finance

摘　　要：政府审计信息公开是政务信息公开的一个重要方面,审计署公开审计信息一方面提高审计监督的透明度,另一方面保障公民、法人和其他组织对审计的知情权、参与权和监督权。文章阐述了政府审计信息披露的理论基础和现状,并在此基础上对审计署近几年公布的审计信息公开工作报告进行加工整理,进而对政府审计信息公开工作报告存在的问题做出尝试性的归纳和总结。最后,提出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。The government auditing information disclosure is an important aspect of government information publicity, the public audit information on the one hand, improve the transparency of audit supervision, on the other hand guarantee citizens, legal persons and other organizations＇ right to know, to participate and supervision of the audit. The article expounds the theo-retical basis of government auditing information disclosure , and on this basis of the audit information released by The national audit office in recent years, audit work report processing, and problems of government auditing information disclosure work re-port to make a tentative inductive and summary. Finally, we put forward the evaluation index system of the Chinese govern-ment auditing information disclosure quality by the timeliness, completeness, accuracy, objectivity, importance and the clarity of six aspects, such as quality characteristics.

关 键 词：政府审计 信息披露 质量评价 

分 类 号：F239[经济管理—会计学]