转型期我国审计公告制度的建构(46页).rar

内容摘要
转型时期我国政府向公共服务型政府的转变，必然对政府审计监督产生深刻
影响。因此，现行政府审计必须适应这一客观需要，在现有的审计制度构建上作
必要的改进，建立并完善审计公告制度。从未来的发展看，审计公告制度一定是
我国审计未来的发展方向。目前，我国审计公告的政治生态环境逐步趋向优化，
但审计公告制度建设却不尽如人意，显得动力不足。在现有审计环境的变迁中，
构建我国审计公告制度有没有必要？目前我国审计公告的实践发展如何？西方
发达国家不同审计模式下审计公告制度，哪一种更适合我国的国情，有没有可以
借鉴的地方？如何结合我国的转型时期特点，构建我国的审计公告制度？本文的
写作目的正是在这些方面作系统的探讨。本文共有四个部分：
第一部分：政府审计公告与转型时期政府建设。首先界定了审计公告的概念
及其相关范畴，然后从审计公告制度与政务公开、政务监督、政府治理三个方面
来探讨，进而得出审计公告制度是转型时期政府建设的应有内容，是建立服务型
政府的重要举措和必要条件。
第二部分：我国审计公告制度实施的现状。从我国审计公告法律依据、实践
层面等展开对审计公告制度的研究，总结了我国审计公告制度在法律建设、实践
发展中取得的成绩，并进而归纳了目前我国审计公告制度存在的问题。
第三部分：西方发达国家审计公告制度。运用比较分析的方法，概括了国外
四种不同审计模式下审计公告的实践，总结其经验教训，以期对我国审计公告制
度的构建有借鉴作用。
第四部分：建立与完善中国审计公告制度。在分析中国转型期审计公告制度
特点的基础上，提出了需要建立与完善审计公告的法律制度、建立与完善审计公
告的工作制度。
目前对审计公告理论与实践的研究仍处于起步阶段。本文试图通过分析我国
审计公告实践现状、比较国外审计公告制度的基础上，从法律制度和工作制度的
角度提出具体措施来建立与完善我国的审计公告制度。本文的创新之处在于：对
审计公告制度及其相关范畴进行区分界定；运用比较方法提出构建措施，在理论
分析与实践分析的基础上展开阐述。但是，由于主题的新颖和难度以及笔者的学术水平有限，本文所研究的内容在深度和完整性等方面有所欠缺，这些都有待于
在以后的学习中进一步的研究与发展。
关键词：审计公告；审计公告制度；法律制度；工作制度
Abstract
Government is transforming to public service government during the transition
period in China,which must have deeply influence on government supervision.
Therefore,government audit should acclimate itself to the external desire.It’s
necessary to improve the formation of audit declaration institution.Audit declaration
institution would certainly be orientation of audit in the future in China.At present,
the politic environment of audit declaration would be optimized step by step,but the
formation of audit declaration is unsatisfactory and insufficient of motivation.In the
variance of the existing audit surroundings,is it necessary to build China audit
declaration institution?What is the practice development of China audit declaration
now?Audit declaration institution on different audit models in western developed
counties,of which is more fit to the situation of our county?The aim of the article is
to systemically discuss these aspects.This paper is divided into four parts:
Part One,Audit declaration and the construction of government during the
transition period.The part explains the concept of audit declaration and correlative
category,and then from three aspects:audit declaration institution and administrative
open,administrative supervision,public government,this part draws conclusions
that audit declaration institution is the content due of government construction during
the transition period,is an important move and essential condition of building public
service government.
Part Two,The status quo of China government audit declaration.This part begins
to research on audit declaration from legal and practice angle of audit declaration
institution.Through studying on these two aspects,this part summarizes the fruits
what the legal construction of China audit declaration have gained,and the
achievements what China audit declaration practice have acquired at present.At last,
the existing problems have been concluded about China audit declaration institution.
Part Three,An introduction of audit declaration institution in western developed
counties.By using comparative analytic method,the experiences and lessons of
foreign audit declaration institution on four different audit models have been
summarized,which could help to establish and improve China audit declaration
institution.
Part Four,How to set up and prefect China audit declaration institution.Byanalyzing the pattern of audit declaration institution in China during the transition
period,many measures should be put forward to set up and prefect legal institution
and work institution of audit declaration.
The research of audit declaration in theory and practice is still in its initial stage.
By comparing and analyzing the practice of audit declaration in and abroad,the
author attempts to demonstrate the measures of setting up and prefect China audit
declaration from the angle of legal institution ..