新媒体环境下的国家审计结果公告制度研究

发布时间：2018-04-03 03:00

本文选题：审计结果公告制度　切入点：舆论　出处：《浙江工商大学》2017年硕士论文

【摘要】：审计结果公告制度的实行是民主政治繁荣发展的必然趋势,是保障公众知情权和监督权的有力举措。新媒体时代的发展使审计结果公告信息传播渠道有了极大的拓展,信息传播的效率和覆盖率有了极大提高,推动了审计公告信息社会舆论监督力度的提升。但是审计结果公告制度在实行过程中仍然存在许多不足,公告不及时,公告信息不全面,公告后整改不到位等现象时有发生,引发了公众舆论关注。本文基于新媒体信息传播视角,从国家审计结果公告现状入手,结合制度发展、国际比较,典型案例研究等,研究审计结果公告制度在实行过程中存在的不足,同时提出相关改进建议,以促进审计结果公告制度更好地完善,发挥其监督作用。首先,对国内外相关研究文献及理论进行分析,阐述了信息传播学,信息不对称理论及治理理论的概念,对审计结果公告制度、新媒体等名词进行定义,为文章奠定理论基础。第二,对我国审计结果公告制度的起源与发展、制度完善进程、制度要素及对国家治理的意义等进行概述,并对几个代表国家的审计公告模式进行了比较研究,总结我国审计结果公告制度的特点及其存在的不足。第三,分析了新媒体背景下审计结果公告制度实施的现状,一方面研究了公众对审计公告信息的关注点,另一方面结合审计署网站及《审计年鉴》数据,研究了审计公告数量、类型、效率、传播、整改效果等现状问题。第四,运用典型案例对新媒体环境下审计结果公告实施过程中存在的不足进行直观分析,归纳总结实施过程中存在的典型问题,并探究这些问题产生的原因。最后,根据针对上文提出的审计公告信息传播过程中产生的问题,结合审计制度模式,审计结果公告制度要素以及媒体层面,提出改进意见,及结论和局限性。
[Abstract]:The implementation of the audit result announcement system is an inevitable trend of the prosperous development of democratic politics and a powerful measure to protect the public's right to know and supervise.The development of the new media era has greatly expanded the channels of information dissemination of audit results announcement, greatly improved the efficiency and coverage of information dissemination, and promoted the improvement of public opinion supervision in the information society of audit announcements.However, there are still many deficiencies in the implementation of the audit results announcement system, such as the lack of timely announcement, incomplete information of the announcement, inadequate rectification and reform after the announcement, and so on, which has aroused public opinion concern.Based on the perspective of new media information dissemination, starting with the current situation of the announcement of national audit results, combined with the system development, international comparison, typical case studies, this paper studies the deficiencies of the audit results announcement system in the process of implementation.At the same time, some suggestions are put forward in order to promote the audit results announcement system to better improve and play its supervisory role.First of all, this paper analyzes the relevant research literature and theories at home and abroad, expounds the concepts of information communication, information asymmetry theory and governance theory, defines the audit results announcement system and new media, and lays a theoretical foundation for the article.Secondly, it summarizes the origin and development of the announcement system of audit results in our country, the process of perfecting the system, the elements of the system and its significance to the governance of the country, and makes a comparative study on several models of the audit announcement that represent the country.This paper summarizes the characteristics and shortcomings of the announcement system of audit results in China.Third, it analyzes the current situation of the implementation of the audit results announcement system under the new media background. On the one hand, it studies the public concern about the audit announcement information, on the other hand, it studies the number of audit announcements combined with the audit website and the audit yearbook data.Type, efficiency, communication, corrective effect and other current problems.Fourthly, using typical cases to analyze the shortcomings in the implementation of audit results announcement in the new media environment, summarize the typical problems in the implementation process, and explore the causes of these problems.Finally, according to the problems in the process of dissemination of audit announcement information, combined with the model of audit system, the elements of audit result announcement system and the media level, the paper puts forward some suggestions, conclusions and limitations.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.44

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