我国政府审计公告制度的效果分析研究

发布时间：2018-04-16 13:08

本文选题：政府审计公告 + 效果分析　；参考：《河南大学》2007年硕士论文

【摘要】： 2003年12月15日,审计署公告了关于防治非典型肺炎专项资金和社会捐赠款物的审计结果,审计结果公告制度从此正式确立。截至2007年1月25日审计署在其官方网站上共发布了19个审计结果公告,这些被媒体称为“审计风暴”的审计结果公告一经发布在社会上引起了强烈反响,那么它的效果究竟如何呢?它向社会公众传递了一些什么信息呢?公告过后又没有相应的问责制度来保证它的权威性?这就是本文要研究的地方。本文以审计署公布的19个政府审计结果公告的效果为研究对象,对我国的政府审计结果公告制度的效果加以分析,以交易成本理论、诺斯悖论及信号传递理论为理论基础和工具进行分析和研究。建立政府审计部门、被审计单位和法制机关的博弈模型以分析在政府审计结果公告制度中相应部门的策略选择,同时运用信号传递理论来分析审计公告作为一个信息所带来的社会影响。最后提出了对策建议。共分五章进行论述。第一章为导论部分,阐明论文的研究意义和研究背景,对国内外研究现状和主要研究成果进行了梳理和评价,并提出本文的研究思路;第二章为我国政府审计公告制度分析,阐述了我国政府审计公告制度产生的基础、根源及现状;第三章是政府审计公告制度的国际比较研究,选取了一些主要国家进行分析,从中可以看出我国审计公告制度上的一些局限性;第四章是本文的重点内容,利用信息论和博弈论为理论工具,对我国政府审计过程中的经济本质进行了系统分析;第五章是对我国审计公告之后问责审计的发展趋势或方向提出了一般的策略框架和实施建议。通过分析得出的主要结论和本文的新意之处如下: 1、目前我国审计公告制度还存在一些不足,如审计公告范围过小、尚未完全建立防范审计公告风险机制、审计公告制度的实施制约性较弱、缺少审计特别报告制度、行政模式的局限、依法审计环境的缺失和责任追究制度不健全等等。 2、针对目前审计公告制所反映的问题,应通过加强审计公告制度法律体系的建立和健全,建立审计公告后的信息反馈机制,提高审计人员素质等措施来为审计公告制度的更好实施创造良好条件。 3、本文具有新意之处是从信号传递理论的角度对政府审计中信息的信号传递作用的经济本质和形成机制进行了系统性的经济学原理分析,认为政府审计结果公告向社会公众提供了超出审计公告本身所反映的一些信息。并通过对政府审计公告整改中政府审计机关审计与否和被审计单位违规与否、整改与不整改/后续审计与不审计,被审计单位整改与不整改和法制机关问责与不问责的博弈分析,提出了我国政府审计公告之后问责审计的发展趋势及方向。
[Abstract]:On December 15, 2003, the Audit Office announced the audit results of special funds and social donations for the prevention and treatment of atypical pneumonia, and the system of announcement of audit results was established from then on.As of January 25, 2007, the Audit Office has published a total of 19 audit results announcements on its official website. These announcements, which are called "audit storms" by the media, have aroused strong reactions in the community once they were published.So how does it work?What information does it send to the public?After the announcement there is no corresponding accountability system to ensure its authority?This is the place that this article wants to study.This paper takes the effect of 19 announcement of government audit results published by the Audit Office as the research object, analyzes the effect of the announcement system of government audit results in our country, and uses the theory of transaction cost.North paradox and signal transmission theory are the theoretical basis and tools for analysis and research.The game model of the government audit department, the audited unit and the legal organ is established to analyze the strategic choice of the corresponding department in the government audit result announcement system.At the same time, the theory of signal transmission is used to analyze the social impact of audit announcement as an information.Finally, the countermeasures and suggestions are put forward.It is divided into five chapters.The first chapter is the introduction part, clarifies the research significance and the research background of the thesis, combs and evaluates the domestic and foreign research present situation and the main research results, and puts forward the research thought of this article; the second chapter is the analysis of the government audit announcement system of our country.The third chapter is the international comparative study of the government audit announcement system, selected some major countries for analysis.The fourth chapter is the main content of this paper, which makes use of information theory and game theory as the theoretical tool to analyze the economic essence of our government audit process.The fifth chapter puts forward the general strategic framework and implementation suggestions to the development trend or direction of accountability audit after the audit announcement in China.The main conclusions and the new ideas of this paper are as follows:1. At present, there are still some deficiencies in the audit announcement system in our country, such as too small scope of audit announcement, not yet fully establishing the mechanism of preventing the risk of audit announcement, the weakness of the implementation of audit announcement system, and the lack of special audit report system.The limitation of administrative mode, the deficiency of audit environment according to law and the imperfection of accountability system and so on.2. In view of the problems reflected in the current audit announcement system, the information feedback mechanism after the audit announcement should be established by strengthening the establishment and perfection of the legal system of the audit announcement system.To improve the quality of auditors and other measures to create good conditions for the better implementation of the audit announcement system.3. This paper has some new ideas: from the angle of signal transmission theory, this paper makes a systematic analysis of the economic essence and formation mechanism of the signal transmission function of information in the government audit.It is believed that the announcement of government audit results provides the public with some information beyond that reflected in the audit announcement itself.And through the rectification of government audit announcements, whether the government audit institutions are audited or not and whether or not the audited units violate the regulations, the rectification and non-rectification / follow-up audit and non-audit,Based on the game analysis of the reform and non-rectification of the audited units and the accountability and non-accountability of the legal organs, this paper puts forward the development trend and direction of the accountability audit after the announcement of the government audit in our country.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

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