我国推行审计结果公告制度的障碍与建议

The Obstacles and Suggestions of Audit Results Announcement System in our Country

近年来,随着审计地位的不断提高,公民对知情权和政府管理权的普遍关注,对审计结果进行公告已是审计事业发展的必然趋势。我国审计署已计划于2007年前全面推行审计结果公告制度,力争做到所有审计和专项审计调查项目结果(除涉及国家秘密、商业秘密和其他不宜对外披露的内容外)全部向社会公告。本文结合我国审计工作的实际情况,就我国推行审计结果公告制度面临的障碍进行了分析,并提出了作者的几点建议。

In recent years, with the constant improvement of the audit position, the public generally concerns about the right of being informed and the government＇s administrative power, the announcement of audit results has already become inevitable. Audit Office of China plans to implement the audit results announcement system completely before the year of 2007 and strive to make sure that proclaim all the project results of auditing or special auditing to the public, except for those contents involving state secrets, business secrets and others that should not be revealed. Beginning from the analyses of the necessity of promoting the audit results announcement system, combining with the discuss of current situations and problems that our audit work faced, the text will analyze and discuss the obstacles in auditing field of our country when we perform the audit results announcement system and give a few suggestions.