国家审计公告制度研究
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摘要
自1996年审计署向全国人大常委会做审计工作报告开始,审计公开透明的步伐就越走越快,审计工作也越来越受到公众的关注。按照审计署《2003至2007五年审计工作发展规划》提出的目标,到2007年,力争做到所有审计项目和专项审计调查项目的结果,除涉及国家秘密、商业秘密及其它不宜对外披露的内容外,全部对社会公告。审计是一种监督制约机制,只有增强公开性,才能更好地发挥作用,才能真正成为实行民主监督的机制。实行审计公告,是促进我国国家审计尽快与国际接轨的需要,是保证国家审计进一步公开透明、提高质量的重要举措,是将审计监督和社会监督结合、督促被审计单位加强管理、改进工作的重要手段,是推进依法治国、依法行政,促进审计监督职能充分发挥的重要手段,同时它也有利于社会公众及时了解审计结果,增强审计的透明度,扩大审计的影响力,对审计的发展具有非常重要的意义。但是,我国国家审计公告制度的不完善已成为审计公开透明进一步发展的障碍。国家审计公告的实现是一个系统的工程,它的建立不仅需要来自外部的监督和制约,也需要源自内部的程序设置,因此必须要有一个完整的严密的制度体系来对其进行规范。
本文在阐述了审计公告制度基本内涵的基础上,探究了审计公告制度的理论基础,通过例举不同审计体制下审计公告制度的运用状况,分析总结出我国建立和发展审计公告制度的可行道路,找出对我国实务界有借鉴意义的实践经验,通过对现阶段审计公告制度发展的剖析找出审计公告制度在我国难以开展和实施的原因,并提出相应的对策,最后对审计公告制度的发展和完善提出大胆的设想,对健全我国审计公告制度提出了建议。本文旨在系统理顺审计公告制度概念,内容,形式,原则的基础上找出存在的问题,指明发展的方向。希望通过对这些问题的深入探讨和研究有助于我国国家审计公告制度的规范、稳定、高效发展。
Since National Auditing Administration gave the auditing working report to NPC in 1996, the audit has become more and more open-eyed and transparent, the auditing work has also been the focus of public attention. Audit is a kind of supervision and restriction mechanism, only strengthening its openness can produce better result. The practice of audit announcement can ensure the transparence of government audit and also can improve the quality of audit. According to The Development Planning of Audit for year 2003-2007, up to 2007,the result of all the auditing projects and special auditing investigation must open to public entirely, except the content involving the national secrets, the business secrets and other top-secret items. The implement of auditing announcement is the combination of auditing supervision and social surveillance, and the important measure to manage state affairs legally, boost lawful administration, which can buildup auditing transparency, broaden auditing influence, and promote the combination of national and international audit. The establishment of the system has important meaning in theory and realism. The realization of the announcement is a systemic project, not only needing external supervision and restriction , but also requiring support of the internal procedure. Therefore, there must be a integrated and serious system to guarantee the effective implement of the announcement.Firstly, this text sets forth the basic meaning and explores the theoretical foundation of auditing announcement institution;secondly, it shows the operational condition of auditing announcement institution under the diverse audit system in order to analyze and summarize the feasible developing road of the institution in our country. Thirdly, talk about the inherent problems and its' reasons on the development of the auditing announcement institution in china ,and the bring foiward the related countermeasure. At last, put forward suggestion on development and consummation of auditing announcement institution, and conceive how to achieve the goal. The test clarifies the conception, content, form, and principle of auditing announcement institution systemically to find the current problems, and aims to contribute to the normative , steady, efficient development of auditing announcement institution based
on deeply researching and discussing the those problems.
本文在阐述了审计公告制度基本内涵的基础上,探究了审计公告制度的理论基础,通过例举不同审计体制下审计公告制度的运用状况,分析总结出我国建立和发展审计公告制度的可行道路,找出对我国实务界有借鉴意义的实践经验,通过对现阶段审计公告制度发展的剖析找出审计公告制度在我国难以开展和实施的原因,并提出相应的对策,最后对审计公告制度的发展和完善提出大胆的设想,对健全我国审计公告制度提出了建议。本文旨在系统理顺审计公告制度概念,内容,形式,原则的基础上找出存在的问题,指明发展的方向。希望通过对这些问题的深入探讨和研究有助于我国国家审计公告制度的规范、稳定、高效发展。
Since National Auditing Administration gave the auditing working report to NPC in 1996, the audit has become more and more open-eyed and transparent, the auditing work has also been the focus of public attention. Audit is a kind of supervision and restriction mechanism, only strengthening its openness can produce better result. The practice of audit announcement can ensure the transparence of government audit and also can improve the quality of audit. According to The Development Planning of Audit for year 2003-2007, up to 2007,the result of all the auditing projects and special auditing investigation must open to public entirely, except the content involving the national secrets, the business secrets and other top-secret items. The implement of auditing announcement is the combination of auditing supervision and social surveillance, and the important measure to manage state affairs legally, boost lawful administration, which can buildup auditing transparency, broaden auditing influence, and promote the combination of national and international audit. The establishment of the system has important meaning in theory and realism. The realization of the announcement is a systemic project, not only needing external supervision and restriction , but also requiring support of the internal procedure. Therefore, there must be a integrated and serious system to guarantee the effective implement of the announcement.Firstly, this text sets forth the basic meaning and explores the theoretical foundation of auditing announcement institution;secondly, it shows the operational condition of auditing announcement institution under the diverse audit system in order to analyze and summarize the feasible developing road of the institution in our country. Thirdly, talk about the inherent problems and its' reasons on the development of the auditing announcement institution in china ,and the bring foiward the related countermeasure. At last, put forward suggestion on development and consummation of auditing announcement institution, and conceive how to achieve the goal. The test clarifies the conception, content, form, and principle of auditing announcement institution systemically to find the current problems, and aims to contribute to the normative , steady, efficient development of auditing announcement institution based
on deeply researching and discussing the those problems.
引文
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[2] 晓文.国外审计公告制度一览.陕西审计,2005,(01)
[3] 郑萍,王书生.对现行审计结果公告制度的一些思考.广东审计,2005,(02)
[4] 邓玉华,金勇.基层审计机关开展审计结果公告初探.审计月刊,2005,(01)
[5] 李建平.浅析公告审计结果的原则.审计月刊,2005,(01)
[6] 高林.国家审计公告的法律研究.中国审计,2004,(04)
[7] 张晓梅,兰蓉.国家审计结果公告:必然的选择.审计与经济研究,2004,(04)
[8] 易观平.审计结果公告存在的问题及对策.审计与理财,2004,(07)
[9] 严建华.如何规范经济责任审计公告.审计月刊,2004,(01)
[10] 张昌鑫.审计公告的方法和应该注意的问题.审计月刊,2004,(08)
[11] 李伟,施家芳.透视审计结果公告制度.陕西审计,2004,(06)
[12] 钟建华,涂新亮.审计结果公告与审计报告的异同.审计月刊,2004,(12)
[13] 湖北省审计学会课题组.我国审计公告制问题研究.审计研究,2003,(06)
[14] 王秀明.实行审计结果公告制度充分发挥社会舆论的监督作用.中国审计,2003(11)
[15] 陆东辉.浅论审计公告制度的必要性.上海会计,2003,(08)
[16] 钟庆椿.苏区时期的审计结果公告制度.审计与理财,2003,(07)
[17] 项文卫.审计公告制度难以实行的原因及对策.审计月刊,2003,(07)
[18] 张龙平.国家审计20年回眸与反思(八)国家审计结果公告制度的现状分析与改进建议.审计月刊,2003,(08)
[19] 黎四龙.审计公告制度的国际比较及借鉴.广东商学院学报,2004,(06)
[20] 赵南华.国家审计公告与构建和谐社会.陕西审计,2005,(06)
[21] 张成起.关于审计公告制度的几点思考.河北审计,2003,(120
[22] 钟建华.审计结果公告与审计报告的异同.审计月刊,2004(12)
[23] 朱登云.审计结果公告制度的法律研究.中国审计,2004,(04)
[24] 王秀明.实行审计结果公告制度充分发挥社会舆论的监督作用.中国审计,2003,(11)
[25] 井东红.实行审计结果公告制度的思考.陕西审计,2004,(04)
[26] 郑萍,王书生.对现行审计结果公告制度的一些思考.广东审计,2005,(02)
[27] 朱登云.审计结果公告制度的法律研究.审计研究,2004,(02)
[28] 张大敏,黄约.构建我国审计结果公告制度的探讨.审计月刊,2004,(05)
[29] 李伟.透视审计结果公告制度.陕西审计,2004,(06)
[30] 张蕊.浅谈建立审计结果公告制度的几点思考.审计理论与实践,2003,(09)
[31] 迈向民主与法制的一大步——李金华审计长就实施审计结果公告制度答《审计播报》主持人问.陕西审计,2004,(01)
[32] 审计结果公告是机遇,还是挑战?.中国审计,2004,(02)
[33] 余兴洲.影响审计机关公布审计结果的因素分析.审计月刊,2002,(12)
[34] 方应兵.对审计机关通报和公布审计结果的探讨.商业会计,2004,(03)
[35] 袁长林.论通报和公布审计结果的意义.江西审计与财务,1998(07)
[36] 吕金忠.审计结果保密?还是公开?应该辩证看待.中国审计,2002(08)
[37] 汪军民.审计结果公告应注意的几个问题.审计月刊,2002,(08)
[38] 刘瑞彬.谈《审计法》中审计结果公布.河北审计,1995,(05)
[39] 张万友.如何向社会公布审计结果.中州审计,2001,(01)
[40] 刘明辉,常丽.政府审计结果公开机制评析.审计研究,2005,(2)
[41] 李廷文.对审计机关利用社会审计结果的一点理解.审计理论与实践,2002,(01)
[42] 周国亮.审计公告制度势在必行.江西审计与财务,2002,(05)
[43] 李季泽.国家审计的法理.中国时代经济出版社,2004年
[44] 审计署科研所.美国政府审计准则.中国财政经济出版社,2003年
[44] 鹿云飞.中国国家审计准则释疑.湖南人民出版社,2003年
[45] 周晓英,王英玮.政务信息管理 中国人民大学出版社,2003年
[46] 中国审计体系研究课题组.中国审计体系研究.中国审计出版社,1999年
[47] Mong Steven, Roebuck Peter. Effect of audit report disclosure on auditor litigation risk. Accounting & Finance, Mar2005
[48] Gray, Robert E. How to survive a federal audit. Journal of Government Financial Management, Summer2005
[49] Ferguson, Andrew;Rafuse, Bill. Who Audits the Auditor? The International Peer Review of the Office of the AuditorGeneral of Canada. International Journal of Government Auditing, Oct2004
[50] Special Report Cites Failure in Governance and Control. International Journal of Government Auditing, Jul200
[51] Benau, Maria Antonia Garci;Humphrey, Christopher;Moizer, Peter;Turley, Stuart. Auditing Expectations and Performance in Spain and Britain: A Comparative Analysis. International Journal of Accounting, 1993
[52] Stensholt, John, Waiters, Kath. Strong line sought on audit reform. BRW, 11/07/2002 Vol. 24 Issue 44, p90
[53] Report, Conclusions, and Recommendations;Commission on Auditors' Responsibilities;1978. Document Type: Book Citation
[54] Clement wants wider powers for Auditor Globe & Mail(Toronto, Canada) Jan 14 2003
[55] Europe And U.S. Near Accord On Auditing. (Business/Financial Desk) The New York Times March 17 2004 pW1 col 06(17 col in)
[56] "General Accounting Office." Federal Agency Profiles for Students. Gale Group, 1999. Opposing Viewpoints Resource Center. Thomson Gale. 26 June 2005 http://galenet.galegroup.com/servlet/OVRC
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