审计结果公告制度影响因素分析毕业论文.docVIP

毕业论文 （20_ _届） 审计结果公告制度影响因素分析 摘 要 近年来，审计在我国社会经济管理中发挥的监督作用愈来愈大，Abstract In recent years, the government audit in our social and economic management in the supervision role play more big, execute audit results announcement system is socialist democracy is the inevitable demand of the audit results announcement, the implementation of the regulations through the media public opinion, the social public have resulted in a huge response. But the attention only stay in audit level, not make corresponding effective measures, such as zhejiang each city by the auditing agency audit results published on the actual operation and theoretical research there are scarce, so this paper hope as the breakthrough in zhejiang province affecting audit results announcement system of related factors. The article introduces the government audit results announcement system, combining with related concepts and theories by from 2006 to 2010 online audit results announcement information as research samples, and aims to recognize and reveal local audit institutions audit results announcement status quo and auditing in audit results where the problems existing in the announcement, and put forward the measures or improvements steamer, in order to provide certain government audit proclamation system values of research. Keywords: Audit institutions; Announcement System audit results; Factors 目 录 1 审计结果公告制度的理论分析 1 1.1 政治学理论分析 1 1.1.1人民主权理论 1 1.1.2 分权制衡理论 2 1.1.3 法制延伸理论 2 1.2 经济学理论分析 3 1.2.1 制度经济学理论 3 1.2.2 信息不对称理论 3 1.2.3 审计控制理论 4 2 浙江审计结果公告制度实施现状透视 5 2.1浙江省审计结果公告实施现状 5 2.1.1地方审计机关审计结果公告趋势分析 5 2.1.2 审计机关审计结果公告的集中领域分析 6 2.1.3 审计结果的重视程度和整改效果分析 7 2.2 浙江省审计结果公告制度存在主要问题 8 3 审计结果公告制度的影响因素分析 10 3.1 政府审计公告的社会需求 10 3.2 地方政府职能转型 10 3.3 地方政府审计财政预算 11 3.4 政府审计风险 12 4 完善审计结果公告制度的对策与建议 13 4.1 建立健全政府审计公告制度法律体系 13 4.2 建立政府审计信息公开制度 13 4.3 建立健全政府审计公告风险防范机制 14 结 论 16 参考文献 17  审计结果公告制度是政府审计体系中的重要内容，是政府向公众报告政府完成公共受托责任情况的主要工具之一，便于保障百姓的知情权和政府信息的透明化。目前，全球大部分国家都有较为完善的审计结果公告制度。我国审计结果公告制度的产生与发展是国内现实的需要，同时也是融入国际大环境的大势所趋。