oaioai:dspace.xmu.edu.cn:2288/166869

Research on the Status Quo and Problems of National Audit Results Announcement--Based on the Content Analysis of Audit Results Announcement in 2003-2015

Abstract

我国国家审计结果公告实行以来,从无到有,从少到多,发展日趋规范和完善。审计结果公告日益受到社会各方的关注,成为公众了解审计监督作用的重要途径,审计机关展示审计工作成果的重要窗口,也是公众对审计监督职能进行再监督的重要平台。十几年来,审计结果公告工作取得什么样的成效、实施效果如何、还存在哪些问题和不足等等,这些都值得人们去深入了解和挖掘。笔者以一个审计从业者的角度,对2003年以来审计署已经发布的审计结果公告进行全面深入地内容分析,揭示审计结果公告的实施现状,发现公告内容中审计发现问题、审计建议等方面存在的不足,进而分析产生问题的具体原因,最后尝试提出相关的意见建议。本文由五个部分组成,第一部分...Since the implementation of China's national audit results announcement, from scratch, from less to more, the development of increasingly standardized and perfect. The audit results announcement is attracted more and more public, become an important way to understand the role of audit supervision of the auditing organ, an important window showing audit results, also is an important platform for th...学位:公共管理硕士院系专业:公共事务学院_公共管理硕士学号:1392012115031

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oaioai:dspace.xmu.edu.cn:2288/166869Last time updated on 6/10/2020

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