內(nèi)容摘要
轉(zhuǎn)型時(shí)期我國政府向公共服務(wù)型政府的轉(zhuǎn)變，必然對政府審計(jì)監(jiān)督產(chǎn)生深刻
影響。因此，現(xiàn)行政府審計(jì)必須適應(yīng)這一客觀需要，在現(xiàn)有的審計(jì)制度構(gòu)建上作
必要的改進(jìn)，建立并完善審計(jì)公告制度。從未來的發(fā)展看，審計(jì)公告制度一定是
我國審計(jì)未來的發(fā)展方向。目前，我國審計(jì)公告的政治生態(tài)環(huán)境逐步趨向優(yōu)化，
但審計(jì)公告制度建設(shè)卻不盡如人意，顯得動(dòng)力不足。在現(xiàn)有審計(jì)環(huán)境的變遷中，
構(gòu)建我國審計(jì)公告制度有沒有必要？目前我國審計(jì)公告的實(shí)踐發(fā)展如何？西方
發(fā)達(dá)國家不同審計(jì)模式下審計(jì)公告制度，哪一種更適合我國的國情，有沒有可以
借鑒的地方？如何結(jié)合我國的轉(zhuǎn)型時(shí)期特點(diǎn)，構(gòu)建我國的審計(jì)公告制度？本文的
寫作目的正是在這些方面作系統(tǒng)的探討。本文共有四個(gè)部分：
第一部分：政府審計(jì)公告與轉(zhuǎn)型時(shí)期政府建設(shè)。首先界定了審計(jì)公告的概念
及其相關(guān)范疇，然后從審計(jì)公告制度與政務(wù)公開、政務(wù)監(jiān)督、政府治理三個(gè)方面
來探討，進(jìn)而得出審計(jì)公告制度是轉(zhuǎn)型時(shí)期政府建設(shè)的應(yīng)有內(nèi)容，是建立服務(wù)型
政府的重要舉措和必要條件。
第二部分：我國審計(jì)公告制度實(shí)施的現(xiàn)狀。從我國審計(jì)公告法律依據(jù)、實(shí)踐
層面等展開對審計(jì)公告制度的研究，總結(jié)了我國審計(jì)公告制度在法律建設(shè)、實(shí)踐
發(fā)展中取得的成績，并進(jìn)而歸納了目前我國審計(jì)公告制度存在的問題。
第三部分：西方發(fā)達(dá)國家審計(jì)公告制度。運(yùn)用比較分析的方法，概括了國外
四種不同審計(jì)模式下審計(jì)公告的實(shí)踐，總結(jié)其經(jīng)驗(yàn)教訓(xùn)，以期對我國審計(jì)公告制
度的構(gòu)建有借鑒作用。
第四部分：建立與完善中國審計(jì)公告制度。在分析中國轉(zhuǎn)型期審計(jì)公告制度
特點(diǎn)的基礎(chǔ)上，提出了需要建立與完善審計(jì)公告的法律制度、建立與完善審計(jì)公
告的工作制度。
目前對審計(jì)公告理論與實(shí)踐的研究仍處于起步階段。本文試圖通過分析我國
審計(jì)公告實(shí)踐現(xiàn)狀、比較國外審計(jì)公告制度的基礎(chǔ)上，從法律制度和工作制度的
角度提出具體措施來建立與完善我國的審計(jì)公告制度。本文的創(chuàng)新之處在于：對
審計(jì)公告制度及其相關(guān)范疇進(jìn)行區(qū)分界定；運(yùn)用比較方法提出構(gòu)建措施，在理論
分析與實(shí)踐分析的基礎(chǔ)上展開闡述。但是，由于主題的新穎和難度以及筆者的學(xué)術(shù)水平有限，本文所研究的內(nèi)容在深度和完整性等方面有所欠缺，這些都有待于
在以后的學(xué)習(xí)中進(jìn)一步的研究與發(fā)展。
關(guān)鍵詞：審計(jì)公告；審計(jì)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 ..