文档介绍：摘要
审计公告制度改变了国家审计机关和外部之间的沟通模式,对改变国家行政方式、形成廉洁高效的政府,具有重要作用。实施审计公告制度是推进依法治国、促进依法行政的需要,是促进我国审计工作尽快和国际接轨的需要,是实现审计监督与社会监督有机结合的需要,是促进审计事业自身发展的需要。受转型期我国审计体制的影响以及审计公告制度自身不完善的制约,当前,我国审计公告制度仍存在很多问题,如法律体系不完善,不能有效跟踪整改情况,公告的内容、形式随意性较强等。我国审计公告仍处于实验阶段,要在全系统进行审计公告尚需时日。
本文阐述了政府审计公告制度的含义及其现实意义,分析了当前我国政府审计公告存在的问题及成因,并在此基础上提出了诸如完善立法、加强审计质量监控、细化审计公告标准、建立信息反馈机制、加强责任追究制度等强化政府审计公告制度的对策。
关键词:审计公告制度;存在问题;影响原因;完善对策
Abstract
The Audit Announcement System changes in the system audit between the state audit institutions and the external mode munication, it has an important role to change the state administration, the formation of clean and efficient government. Implementation the audit announcement system is promoting the rule of law, and promote the needs of administration according to law, is promoting Chinese audit work the need of international standard as soon as possible, is to realize audit supervision and social supervision of bination of need, is to promote the development of their own needs of audit business. By the transition of our audit system and audit its imperfect constraints the audit announcement system, at present, there are still many problems exist in the audit announcement system, such as the legal system is imperfect, can not effectively track the rectification, the content of notice, form strong randomness and so audit announcement is still at the experimental stage, in the system to the escalating audit announcement.
This paper describes the meaning of Government Auditing Notice System and its practical significance, analysis of the current notice of government auditing problems and causes, and proposed on this basis, such as improving legislation, strengthen the audit quality control, refinement audit and announced by the establishment, set up information feedback mechanism, strengthen the responsibility system and the government audit announcement system countermeasures.
Key Words:Audit announcement system; problems; influence; Improving Measures
目录
一、引