对目前国家审计信息公开机制的若干思考

Some Thoughts on the Current Public Mechanism of National Audit Information

审计监督尤其是国家审计监督是保护国家财产安全完整的重要组成部分。但如何将审计结果公之于众使审计监督职能达到最大程度的发挥,一直为理论界所重点关注。公开审计结果使广大社会公众有更好的知情权并充分参政议政,是构建和谐社会、体现社会主义精神文明和打造国家审计形象的必然要求。本文针对国家审计信息公开制度的相关问题进行了一系列探讨,并在重点阐述其存在问题的基础上提出了相应的完善措施。

Audit supervision, especially the national audit supervision, is an important part to protect the safety of state property. However, the theorists focus much on how to make the audit results public and greatly develop the function of audit supervision. Making the audit results public guarantees our people＇ s right of being informed and it is necessary to develop a harmonious society, represent the socialist spiritual civilization and build image of na-tional audit. This paper makes a series of discussion on some problems related to the public system of audit infor-mation, and puts forward the corresponding improvement measures based on full exoosition of the current nroblems.