摘要
实行审计公开是一项重要的制度创新,在我国政府信息公开工作体系中占有重要地位。但审计公开在我国尚处于发展初期,保障审计公开顺利推进的相关法律法规和规章制度还不够健全完善,审计公开的推进还面临制度性障碍。本课题从推进审计公开工作的实务出发,从宏观、中观、微观三个层面设计了审计公开制度体系建设的总体框架,并提出了审计公开制度建设的近期目标和远景规划。
The practice of auditing publication is a significant institutional innovation, and plays an important role in the system of government information publication. But the development of auditing publication is still in its infancy in China. At present, the rules and regulations which could ensure smoothly growing of auditing publication are far from perfect. Institutional obstacles to promot auditing publication still exist. Based on practice, this study analyzes how to found the system of auditing publication from the three views of macroscopic, the middle, microcosmic, while pointing out the short-term goals and long-range plan.
出处
《审计研究》
CSSCI
北大核心
2010年第2期15-18,共4页
Auditing Research
关键词
审计公开
制度体系
总体框架
auditing publication, system, general frame
