摘要
作为重要的发声渠道,媒体能促进资源环境审计发展,推动政府信息透明化,媒体与政府审计联合监督治理已成趋势。本文借助四个典型案件分析媒体关注,尤其探究负面新闻引起的媒体关注对资源环境审计功能是否有促进关系。研究发现:媒体对资源环境审计功能有促进效果;媒体尤其是新媒体对资源环境审计具有揭示功能,通过舆论监督能够对资源环境审计抵御、监督功能有增进作用,媒体报道具有强化资源环境审计预防功能,更有助于实现资源环境审计控制、法治、制约功能。因此,资源环境审计需要更多的媒体关注,政府相关部门更要控制负面舆论导向,充分发挥媒体功能,推进政府资源环境审计。
As an important voice channel,media can promote the development of resource and environmental audit and promote the transparency of government information.It has become a trend for media and government audit to jointly supervise and govern.With the help of three typical cases,this paper analyzes the media attention,especially explores whether the media attention caused by negative news has a promoting effect on the resource and environmental audit function,and finds that the media has a promoting effect on the resource and environmental audit function.Moreover,media,especially new media,can reveal the resource and environmental audit.Supervision by public opinion can promote the government audit's resistance and supervision functions,strengthen the prevention function of resource and environmental audit,and contribute to the realization of the control,legal system and restriction function of resource and environmental audit.Therefore,the resource and environmental audit needs more media attention,and the relevant government departments should control the negative public opinion orientation and give full play to the media function to promote the government resource and environmental audit.
作者
张夏恒
王靖雯
XIAHENG ZHANG;JINGWEN WANG(Business School,Northwest University of Political Science and Law)
出处
《工信财经科技》
2022年第2期76-86,共11页
Review of Financial & Technological Economics
基金
陕西省审计厅2019年重点审计科研课题:财政资金支出绩效审计研究(SNSR19006)
陕西省社科基金项目“政府资源环境审计促进生态文明建设的作用机制及路径研究”(2019S029)。
关键词
资源环境审计
媒体关注
政府审计功能
resource and environment audit
media attention
government audit function
