地方政府治理中审计公告制度的演进——基于辽宁省的分析

Evolution of Audit Publication System during the Local Government Management——Base on the analysis of Liaoning province

国家审计制度公告是加强地方政府治理的重要渠道,以辽宁省审计公告为例,对地方政府治理中审计功能的演进进行了分析,指出在经济环境不断变化发展中,国家审计公告制度建设一定程度折射出治理与审计的相互影响。国家审计制度在发展过程中仍存在许多缺陷或不足,及时完善才能更好发挥审计公告制度在地方政府治理中的效用。

Government auditing system announcement is an important channel to strengthen the local government management. This paper, based on the audit proclamation of Liaoning prov- ince, analyzes the evolution of audit function in local government management, points out that the construction of government auditing system announcement in the constant change of economic environment, to a certain degree, can reflect the interaction between management and audit. Al- though the government audit system has achieved a great progress, there still exist many defects or inadequacies. Only by timely perfection can the role of audit publication system be brought into full play during the local government management.