摘要
审计结果公告机制包括公告质量、公告行为、公告利益和公告期望四个要素,是公告利益相关者的权利或权力的实现和互动机制。公告对象的公告行为变化既是公告对象对公告利益的理性反应,又是公告机制效果的直接体现。公告对公告对象的利益影响程度由审计公告触发的舆论强度决定,并进一步由公告质量、公众的舆论监督倾向和权力意识强度决定。而公告质量是公告提供者综合权衡公告利益和公告风险的结果。提高审计公告机制效果的基本途径包括提高公告的信息含量、公众的舆论监督水平和公民意识;改善公告环境,降低公告风险,保证公告提供者的利益。
The audit results announcement interests and announcement mechanism consists of announcement quality, announcement behavior, announcement expectations. And it is one in which the rights or the power of stakeholders are realized and interact. Announcement behavior change of announced objects is both their rational responses to interests and the direct embodiment of the effect of announcement mechanism. The capacity of announcement to influence on interest is determined by the intensity of the public opinion triggered by the announcement, which is further determined by the announcement quality, the tendency to attend public opinion supervision and the intensity consciousness of rights. While the announcement quality itself is the comprehensive result of the announcement provider＇ s trade-off between the benefits and the risk of announcing. The basic approaches to improve the effect of auditing announcement mechanism include increasing the information content of the announcement and pubic willingness to involve in supervision by public opinion, strengthening the public＇ s consciousness of rights, improving announcing environment, reducing the risk from announcing and guaranteeing the provider interests of announcing.
出处
《审计研究》
CSSCI
北大核心
2013年第3期16-21,共6页
Auditing Research
基金
审计署2012至2013年度重点科研课题<中国特色社会主义审计理论框架研究>(项目批准号:12SJ04001)的阶段性成果
江苏高校优势学科建设工程资助项目(审计科学与技术)的资助
关键词
公告机制
公告利益
公告期望
公告行为
announcement mechanism, announcement interest, announcement expectation, announcement behavior
