中央苏区审计结果公告特征研究——基于文本分析法

Research on the Characteristics of Audit Results Announcement in the Central Soviet Area--Based on text analysis

中央苏区是中国共产党在第一次独立掌握政权情况下的执政实践。中央审计委员会的成立是中国共产党领导的新生政权对审计工作的重大尝试,也是中国共产党在审计管理体制方面的一次重大突破和创新。本文运用委托代理、公民知情权、信息传播理论对中央苏区审计结果公告特征的形成机制进行分析,在此基础上使用文本分析的研究方法,以中央苏区时期《红色中华》报刊登的8篇审计结果公告内容作为样本,验证和归纳这一时期审计结果公告的特征。研究发现:中央苏区审计结果公告可以分为财政预决算审计、企业审计、群团组织审计、专项审计调查四种审计类型;平均篇幅为1732个字;发布时间较为集中且中间间隔时间较长;文书范式不拘一格;语言文风通俗易懂且感情强烈。通过词频分析、语义网络分析进一步发现,审计结果公告高频词汇呈现出明显的聚类效果,且各部门机构之间存在紧密的语义联系。通过情感分析进一步确认了中央苏区时期以中性情感为主,且正面情感倾向多于负面情感倾向。研究结论对于新时代审计结果公告的发展创新仍有一定的借鉴意义。

The Central Soviet Area is the first time that the Chinese Communist Party has been in power under the condition of independent control.The establishment of the Central Audit Committee is a major attempt by the new regime under the leadership of the Communist Party of China to audit work,and it is also a major breakthrough and innovation of the Communist Party of China in the audit management system.Based on the principle of agency,citizens'right to know,and information dissemination theories,the author analyzes the formation mechanism of the audit results announcement characteristics of the Central Soviet Area,and uses text analysis research methods on this basis,using 8 audits published in the“Red China”newspaper during the Central Soviet Area.The content of the result announcement is used as a sample to verify and summarize the characteristics of the audit result announcement during this period.The study found that:the central Soviet area audit results announcements can be divided into four audit types:financial budget and final accounts audit,corporate audit,group organization audit,and special audit investigation;the average length is 1,732 words;the release time is relatively concentrated and the interval is long;The document paradigm is eclectic;the language is easy to understand and has strong emotions;through word frequency analysis and semantic network analysis,it is further found that the high-frequency voeabulary of the audit result announcement shows obvious clustering effects,and there are close semantic connections between various departments and institutions.Through sentiment analysis,it is further confirmed that the period of the Central Soviet Area was dominated by neutral sentiment,and the positive sentiment tendencies were more than the negative sentiment tendencies.The research conclusions still have certain reference significance for the development and innovation of audit results announcements in the new era.