政府审计结果公开对腐败普遍性信念的作用及机制——基于认知心理学的理论分析

发布时间：2018-04-15 06:00

本文选题：政府审计结果公开 + 腐败治理　；参考：《中南财经政法大学学报》2017年04期

【摘要】：政府审计结果公开的认知作用是一个极其重要而又长期被忽视的理论问题。本文运用认知心理学相关理论,采用规范研究方法系统地研究了政府审计结果公开对腐败普遍性信念的长期和短期作用。在短期内政府审计结果公开会使受众产生或强化腐败普遍存在的信念,在长期内政府审计结果公开会使受众对腐败普遍存在深信不疑。政府审计结果公开产生的认知作用会削弱受众对政府的信任进而损害政府公信力,因此建议政府切实关注受众对政府审计结果公开的真实心理反应,缩小选择性公开的范围并提高政府审计结果公开的透明度,降低政府审计结果公开的长期认知风险。
[Abstract]:The cognitive function of the disclosure of government audit results is an extremely important and long-neglected theoretical issue.Based on the theory of cognitive psychology, this paper systematically studies the long-term and short-term effects of the disclosure of government audit results on the universal belief of corruption by means of normative research methods.In the short term, the publicity of the government audit results will make the audience produce or strengthen the belief that corruption is widespread, and in the long run, the public government audit results will make the audience believe in the widespread corruption.The cognitive effect of the publicity of the government audit results will weaken the audience's trust in the government and damage the government's credibility. Therefore, the government should pay close attention to the true psychological reaction of the audience to the disclosure of the government audit results.To reduce the scope of selective disclosure and improve the transparency of the disclosure of government audit results, reduce the long-term perceived risk of disclosure of government audit results.
【作者单位】：南京审计大学国际审计学院;
【基金】：国家社会科学基金项目“基于传播效果理论的审计结果公开对腐败治理的作用研究”(2015BJY019) 江苏高校人文社会科学基金项目“审计信息公开对腐败监督的作用研究”(2015SJB188) 南京审计大学政府审计学院政府审计研究课题项目“中国政府审计传播研究”(GAS161053) 江苏省教育厅高校优势学科建设工程项目(PAPD)
【分类号】：D630.9;F239.44

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