审计信息公开提升政府公信力研究  

Research on improving government credibility by exposing audit information

作　　者：周宁 叶战备[1] Zhou Ning;Ye Zhanbei(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2023年第8期118-121,170,共5页Market Weekly

基　　金：国家社会科学基金一般项目“数据主权背景下的政务数据协同治理体系研究”(项目编号:20BZZ090);江苏省第五期“333工程”培养基金资助项目“数据主权背景下的政务数据协同治理体系研究”(项目编号:BRA2020072)阶段性研究成果。

摘　　要：政府审计部门依法主动公开或依申请公开的各类审计数据,对促进我国民众参与国家管理、推动全过程人民民主具有重大意义。借鉴委托代理理论和声誉机制理论,从满足公众信息需求、公平感知和提升政府外在形象等方面深入剖析审计信息公开对政府公信力的提升作用,与此同时从审计公开部门和公众两个角度提出针对性的对策建议,以期完善我国审计信息公开制度。All kinds of audit data disclosed by the government audit department voluntarily according to law or according to the application are of great significance for promoting Chinese people's participation in state management and promoting people's democracy in the whole process.Drawing lessons from the principal-agent theory and reputation mechanism theory,this paper deeply analyzes the role of audit information disclosure in enhancing the government's credibility from the aspects of meeting the public's information needs,fair perception and enhancing the external image of the government,and at the same time puts forward targeted countermeasures and suggestions from the perspectives of audit disclosure departments and the public,with a view to perfecting China's audit information disclosure system.

关 键 词：审计信息公开 政府公信力 内在机理 

分 类 号：F239.66[经济管理—会计学]