公共物品、信息公开与政府审计报告改革

Public Goods,Information Disclosure and Reformation of Government Audit

政府信息公开是推进社会主义民主法制建设,加强对行政权力的监督,有效防治腐败的制度设计,是现代公共管理的必然要求。作为委托代理关系的政府各级行政机关对公共权力执行与使用的同时,又对属于'公有物'的公共资源以及公共资源的所有者进行管理。基于信息公开的制度安排,运用公共选择理论和信息经济学的基本理论,分析作为公共物品的政府审计报告的信息质量及透明度,探讨政府审计报告的内容与结构的改革,提高审计报告的信息质量。

Government information disclosure is a system designed to promote construction of socialist democracy and legal system,strengthen supervision over administrative power,and can be an effective prevention of corruption.It is also the inevitable requirement of modern public management.All levels of government administrative organs execute and use public power with a principal-agent relationship;but simultaneously,they also do the management of public resources,which belong to the"commons",and the management of their owners.Based on the system arrangement of information disclosure,by using public choice theory and basic theory of public management,the article analyzes the information quality and transparency of government audit reports as public goods,discusses the reform of content and structure of government audit reports,in order to improve the audit reports’quality of information.