摘要
该文首先以民主、和谐、程序公正的思想阐述审计结果公告制度的基本理念,在此基础上提出政府审计信息产权的命题,并以审计信息产权的视角解读我国相关法律法规对审计信息权和审计公告的界定,最后从政府、审计机关和公众的角度构建一个和谐社会下的政府审计结果公告制度。
With the concepts of democracy,harmony,and due process,this paper elaborates the basic conception of governmental institution of audit finding release.Based on the conception,it proposes the proposition of governmental auditing information properties,and interprets the audit information properties and audit finding release defined by Chinese laws and rules.Finally,it attempts to construct governmental institution of audit findings release in a harmonious society.
出处
《中山大学学报（社会科学版）》
CSSCI
北大核心
2006年第2期99-104,共6页
Journal of Sun Yat-sen University(Social Science Edition)
基金
中国审计学会2005年资助课题<和谐社会导向下的政府审计:理论框架与实践对策>
关键词
政府审计
审计信息产权
审计结果公告
和谐社会
governmental audit
auditing information properties
audit finding release
harmonious society
