审计署审计结果公开态势分析  

Analysis of Audit Results Disclosure of China National Audit Office

作　　者：熊宇昊 XIONG Yu-hao(Wuhan University,Wuhan,Hubei,430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《武汉商学院学报》2022年第1期78-85,共8页Journal of Wuhan Business University

摘　　要：通过对审计署审计结果公开情况进行详细分析,重点梳理了审计结果公告、审计报告、《中国审计年鉴》审计工作统计栏目等审计结果信息披露变化的详细情况,评估了当前审计结果公开的总体态势,认为当前审计结果公开的总体取得了巨大成就,但是仍然存在审计结果披露口径前后缺乏连贯性、口径过粗,审计结果公开的信息含量下降、公开形式单一等不足之处,并有针对性地提出了优化审计结果公开的改进建议。The paper analyzes the disclosure of audit results of China National Audit Office,particularly the details of the changes in the disclosure,such as the audit results announcement,audit report,and the audit statistics of China Audit Yearbook.After assessing the overall disclosure of the current audit results,the paper puts forth the conclusion that China has made great achievements in the disclosure of audit results,but there are still defects such as lack of consistency in specifications of the disclosed results,information being too general,information disclosed in audit results being removed,and lacking variety in disclosure format,etc.Moreover,the paper comes up with suggestions on how to optimize the disclosure of audit results.

关 键 词：国家审计 审计结果 信息公开 

分 类 号：F239.22[经济管理—会计学]