【作者】 雷沙；

【导师】 陈郡；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2006， 硕士

【摘要】 自1996年审计署向全国人大常委会做审计工作报告开始,审计公开透明的步伐就越走越快,审计工作也越来越受到公众的关注。按照审计署《2003至2007五年审计工作发展规划》提出的目标,到2007年,力争做到所有审计项目和专项审计调查项目的结果,除涉及国家秘密、商业秘密及其它不宜对外披露的内容外,全部对社会公告。审计是一种监督制约机制,只有增强公开性,才能更好地发挥作用,才能真正成为实行民主监督的机制。实行审计公告,是促进我国国家审计尽快与国际接轨的需要,是保证国家审计进一步公开透明、提高质量的重要举措,是将审计监督和社会监督结合、督促被审计单位加强管理、改进工作的重要手段,是推进依法治国、依法行政,促进审计监督职能充分发挥的重要手段,同时它也有利于社会公众及时了解审计结果,增强审计的透明度,扩大审计的影响力,对审计的发展具有非常重要的意义。但是,我国国家审计公告制度的不完善已成为审计公开透明进一步发展的障碍。国家审计公告的实现是一个系统的工程,它的建立不仅需要来自外部的监督和制约,也需要源自内部的程序设置,因此必须要有一个完整的严密的制度体系来对其进行规范。 本文在阐述了审计公告制度基本内涵的基础上,探究了审计公告制度的理论基础,通过例举不同审计体制下审计公告制度的运用状况,分析总结出我国建立和发展审计公告制度的可行道路,找出对我国实务界有借鉴意义的实践经验,通过对现阶段审计公告制度发展的剖析找出审计公告制度在我国难以开展和实施的原因,并提出相应的对策,最后对审计公告制度的发展和完善提出大胆的设想,对健全我国审计公告制度提出了建议。本文旨在系统理顺审计公告制度概念,内容,形式,原则的基础上找出存在的问题,指明发展的方向。希望通过对这些问题的深入探讨和研究有助于我国国家审计公告制度的规范、稳定、高效发展。更多还原

【Abstract】 Since National Auditing Administration gave the auditing working report to NPC in 1996, the audit has become more and more open-eyed and transparent, the auditing work has also been the focus of public attention. Audit is a kind of supervision and restriction mechanism, only strengthening its openness can produce better result. The practice of audit announcement can ensure the transparence of government audit and also can improve the quality of audit. According to The Development Planning of Audit for year 2003-2007, up to 2007,the result of all the auditing projects and special auditing investigation must open to public entirely, except the content involving the national secrets, the business secrets and other top-secret items. The implement of auditing announcement is the combination of auditing supervision and social surveillance, and the important measure to manage state affairs legally, boost lawful administration, which can buildup auditing transparency, broaden auditing influence, and promote the combination of national and international audit. The establishment of the system has important meaning in theory and realism. The realization of the announcement is a systemic project, not only needing external supervision and restriction , but also requiring support of the internal procedure. Therefore, there must be a integrated and serious system to guarantee the effective implement of the announcement.Firstly, this text sets forth the basic meaning and explores the theoretical foundation of auditing announcement institution;secondly, it shows the operational condition of auditing announcement institution under the diverse audit system in order to analyze and summarize the feasible developing road of the institution in our country. Thirdly, talk about the inherent problems and its’ reasons on the development of the auditing announcement institution in china ,and the bring foiward the related countermeasure. At last, put forward suggestion on development and consummation of auditing announcement institution, and conceive how to achieve the goal. The test clarifies the conception, content, form, and principle of auditing announcement institution systemically to find the current problems, and aims to contribute to the normative , steady, efficient development of auditing announcement institution basedon deeply researching and discussing the those problems.更多还原