政府审计信息公开基本理论问题研究:涵义与分类  

A Study on the Basic Theoretical Issues of Government Audit Information Disclosure:Connotation and Classification

作　　者：郑小荣[1] 熊枫[2] 朱芳芳[1] ZHENG Xiaorong XIONG Feng ZHU Fangfang(School of International Audit School of Government Audit, Nanjing Audit University, Nanjing 211815, China)

机构地区：[1]南京审计大学国际审计学院,江苏南京211815 [2]南京审计大学政府审计学院,江苏南京211815

出　　处：《南京审计大学学报》2017年第4期101-110,共10页Journal of Nanjing Audit University

基　　金：江苏高校哲学社会科学基金项目(2015SJB188);南京审计大学政府审计学院2016年首批政府审计研究课题(GAS161053);江苏高校优势学科建设工程二期项目(PAPD)

摘　　要：政府审计信息公开是腐败治理的重要途径。政府审计信息是审计机关控制的并反映所有政府审计关系人各种审计行为信息的总称。政府审计行为是最重要的政府审计信息对象。政府审计信息可以根据行为主体、行为发生逻辑、行为性质、行为对象、行为发生时间进行分类。目前在信息公开实践中,政府审计信息边界模糊、体系不完整,影响了政府审计信息公开作用的发挥,因此需要准确把握政府审计信息的边界,建立科学审计信息内容体系,优化审计信息公开的内容结构。Disclosure of government audit information is an important way to deal with corruption. Government audit informa- tion is the general term of auditing information which is controlled by the auditing authority and reflects all kinds of audit be- havior information of all government auditors. Government audit behavior is the most important aspect of government audit in- formation object. Government audit information can be classified according to the behavior subject, behavioral logic, behavior- al nature, behavior object and the time of behavior. At present, in the practice of information disclosure, the government audit information boundary is fuzzy, the system is incomplete, which affect the role of government audit information disclosure. Therefore, it is necessary to accurately grasp the boundaries of government audit information, establish a scientific content sys- tem of audit information, and optimize the content structure of audit information disclosure.

关 键 词：政府审计信息公开 权力监督 腐败治理 腐败监督 政府审计信息涵义 政府审计信息分类 信息对象观 

分 类 号：F239[经济管理—会计学]