基于公共审计治理理念的国家审计信息披露研究
发布时间：2018-07-23 12:11
【摘要】： 审计风暴是一场国家审计信息革命,是我国政府进行“依法行政、建设法治政府”改革过程中的重大事件,也是具有“公共审计”特征的国家审计改革的探索。在当代,新公共管理运动改变了社会治理的模式,使得围绕社会治理者-政府开展的国家审计也必须发生变革。政府改革成为国家审计改革的历史背景,而指导政府改革的新公共管理思想成为国家审计改革的理论来源。我国的政府改革是具有中国特色的政府改革事业,具有新公共管理思想特征的“公共审计治理理念”是国家审计改革的理论基础。它主张通过完善国家审计信息披露制度与健全国家审计信息市场,提高国家审计信息披露的数量、质量与效力,增强审计监督力和执行力,从而不断巩固国家审计权威,提升国家审计参与公共审计治理的竞争力和制衡力;同时增强政府工作透明度,加强监督防止腐败、提高政府管理和服务的效能。 文章共分为四个部分,结构与内容如下: 第一部分,国家审计信息披露研究的现实意义。本部分主要阐述了国家审计信息披露研究对于国家审计改革以及政府改革的现实意义。文章分析了审计风暴的影响、实质以及揭示的现实问题,认为国家审计信息披露对于增强政府工作透明度、加强监督防止腐败、提高政府管理和服务效能具有重要意义。但是当前国家审计信息披露体系薄弱,表现在信息数量不够、质量不高、效力不强,严重影响到政府改革进程。在当代,各国都在经历一场被称为“新公共管理运动”的政府改革活动,这成为国家审计信息披露研究与实践的历史政治背景。在这一历史变革中,政府的角色发生着悄然变化,第三部门的出现使得社会治理的模式与价值观念也随之改变,同时也影响到了国家审计。文章明确提出了“公共审计”概念,并认为公共审计将成为国家审计的发展方向,它使得传统的国家审计组织不再是审计信息的垄断者,而是提供公共信息产品的公共审计领域的竞争者 第二部分,国家审计信息披露的理论基础-公共审计治理理念。本部分对公共审计治理理念及其影响进行了分析。首先,明确提出了
[Abstract]:Audit storm is a national audit information revolution, it is an important event in the process of our government carrying out the reform of "administration by law and building a government ruled by law", and it is also the exploration of the national audit reform with the characteristics of "public audit". In contemporary times, the new public management movement has changed the mode of social governance, making the state audit around the social governer-government must also change. The government reform has become the historical background of the national audit reform, and the new public management thought guiding the government reform has become the theoretical source of the national audit reform. The government reform of our country is the government reform cause with Chinese characteristics, and the "public audit governance idea" with the new public management ideology is the theoretical basis of the national audit reform. It advocates that the quantity, quality and effectiveness of national audit information disclosure should be improved by perfecting the national audit information disclosure system and the state audit information market, and that the audit supervision and execution ability should be enhanced, thus continuously consolidating the state audit authority. At the same time, enhance the transparency of government work, strengthen supervision and prevent corruption, and improve the efficiency of government management and service. The article is divided into four parts. The structure and content are as follows: the first part, the practical significance of the research on the national audit information disclosure. This part mainly expounds the practical significance of the research on the national audit information disclosure to the national audit reform and the government reform. This paper analyzes the influence, essence and practical problems of the audit storm, and points out that the disclosure of state audit information plays an important role in enhancing the transparency of government work, strengthening supervision and preventing corruption, and improving the efficiency of government management and service. However, the current national audit information disclosure system is weak, which shows that the quantity of information is not enough, the quality is not high, and the effectiveness is not strong, which seriously affects the process of government reform. Nowadays, all countries are experiencing a government reform called "New Public Management Movement", which has become the historical and political background of the research and practice of national audit information disclosure. In this historical change, the role of the government is changing quietly, and the appearance of the third sector changes the mode and value of social governance, and also affects the state audit. This paper puts forward the concept of "public audit", and thinks that public audit will become the development direction of national audit, which makes the traditional state audit organization no longer be the monopoly of audit information. It is the second part of the competitors in the field of public audit that provides public information products, the theoretical basis of national audit information disclosure-the concept of public audit governance. This part has carried on the analysis to the public audit governance idea and its influence. First of all, it is clear that
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44
本文编号：2139375
[Abstract]:Audit storm is a national audit information revolution, it is an important event in the process of our government carrying out the reform of "administration by law and building a government ruled by law", and it is also the exploration of the national audit reform with the characteristics of "public audit". In contemporary times, the new public management movement has changed the mode of social governance, making the state audit around the social governer-government must also change. The government reform has become the historical background of the national audit reform, and the new public management thought guiding the government reform has become the theoretical source of the national audit reform. The government reform of our country is the government reform cause with Chinese characteristics, and the "public audit governance idea" with the new public management ideology is the theoretical basis of the national audit reform. It advocates that the quantity, quality and effectiveness of national audit information disclosure should be improved by perfecting the national audit information disclosure system and the state audit information market, and that the audit supervision and execution ability should be enhanced, thus continuously consolidating the state audit authority. At the same time, enhance the transparency of government work, strengthen supervision and prevent corruption, and improve the efficiency of government management and service. The article is divided into four parts. The structure and content are as follows: the first part, the practical significance of the research on the national audit information disclosure. This part mainly expounds the practical significance of the research on the national audit information disclosure to the national audit reform and the government reform. This paper analyzes the influence, essence and practical problems of the audit storm, and points out that the disclosure of state audit information plays an important role in enhancing the transparency of government work, strengthening supervision and preventing corruption, and improving the efficiency of government management and service. However, the current national audit information disclosure system is weak, which shows that the quantity of information is not enough, the quality is not high, and the effectiveness is not strong, which seriously affects the process of government reform. Nowadays, all countries are experiencing a government reform called "New Public Management Movement", which has become the historical and political background of the research and practice of national audit information disclosure. In this historical change, the role of the government is changing quietly, and the appearance of the third sector changes the mode and value of social governance, and also affects the state audit. This paper puts forward the concept of "public audit", and thinks that public audit will become the development direction of national audit, which makes the traditional state audit organization no longer be the monopoly of audit information. It is the second part of the competitors in the field of public audit that provides public information products, the theoretical basis of national audit information disclosure-the concept of public audit governance. This part has carried on the analysis to the public audit governance idea and its influence. First of all, it is clear that
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44
【引证文献】
相关硕士学位论文 前4条
1 李维维;“金砖四国”审计公告制度的比较研究[D];河南大学;2011年
2 吕娟;我国政府审计公告制度的效果分析研究[D];河南大学;2007年
3 宋柳;政府审计公告制度研究[D];西南财经大学;2008年
4 张栋;公共危机管理审计研究[D];山东财经大学;2012年
，本文编号：2139375
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