政府审计与政府信息披露——基于民主政治视角的分析

Government Audit and Government Information Disclosure

本文基于民主政治视角,在深入分析民主政治与政府审计以及民主政治与政府信息披露相互关系的基础上,以"三公"经费披露作为政府信息披露的替代变量,分析了政府审计提升政府信息披露质量的作用效果,提出界定政府信息披露内容、明确政府信息披露质量标准、构建政府信息披露审计监控机制等对策建议,以期通过政府审计监控作用的发挥,提升政府信息披露质量,保障公民知情权的实现,推动社会主义民主政治的发展。

Development of democracy is an important goal of china's socialist construction.We analyze the relationship between government audit,government information disclosure and democratic Politics based on the perspective of democratic Politics,and then test on government audit and the quality of information disclosure by three official consumptions disclosure as an alternative to government information disclosure variable.In this paper,we propose defining the content of government information disclosure,making government information disclosure quality standard clear,structuring government auditing and supervisory mechanism of information disclosure and other suggestions.We expect to improve government information disclosure quality by government auditing,to guarantee the realization of the right of citizens,promote the development of socialist democratic politics.