审计公告

审计公告制度的国际比较及借鉴

Audit Declaration System Comparison between China and the World and Its Referential Use in China

国家审计公告是审计机关依法将审计信息向公众进行传递的一项活动。

The state audit declaration is an activity that the auditing authority transmits audit information to that the public in accordance with the law .

构建和谐社会下的政府审计公告制度&基于政府审计信息产权视角的分析

Constructing Governmental Institution of Audit Finding Release in a Harmonious Society

论政府审计公告制度&新制度经济学的分析视角

On Announcement of Audit Findings & Interpretation from New Institutional Economics

国家审计公告制度风险与效应研究&基于问卷调查

Research on Risk and Effect of Audit Notice System : Based on Questionnaire

国家审计公告制度研究

ANNOUNCEMENT Research on Publication System of National Audit

高校审计公告制度构建的设想&基于审计公告制度的思考

Tentative Plan on Constructing the System of Universities and Colleges for Publicizing Audit Results

审计公告与国家审计信息披露理论框架的研究&基于信号传递机制的研究视角

Auditing Declaration and Government Auditing Information Disclosure Framework & A Study on Information Disclosure Mechanism

论审计公告制度

On Announcement System in Audit

国家审计公告制度是受托责任关系机制、信息传导机制和反腐败机制的内在要求。

Nation auditing bulletin system is the internal requirement of the entrusted responsibility relationship mechanism , information conducting mechanism and anti-corruption mechanism .

政府审计公告把这种信号间接地传递给市场，从某种程度上降低了资本市场上的信息不对称。

This bulletin signals indirectly the government audit to the market . To some extent it reduces the asymmetric information on capital market .

三是关口后移，完善审计公告制度，发挥防御及预防功能。

The third conclusion is putting backward the checkpoint , improving the audit announcement system , exerting its function of defense and prevention .

进而从信号传递机制的角度研究审计公告的信息含量，主要是对于资本市场的信息含量。

Thus we research the information content of audit bulletin from the perspective of signaling mechanism . Mainly for capital market information content , Audit administration posses a high independence .

本文在全面分析我国现有的审计公告的基础上，把涉及资本市场的审计公告分为三类。

On this paper , a comprehensive analysis of the current notice on the basis of the audit , we classify three categories notice of the audit of the capital market .

本文共包括六部分内容：第1章绪论，主要论述审计公告制度下的政府审计风险的研究背景，并对国内外相关文献进行综述，界定研究问题的方法以及研究思路框架等。

The first chapter is prolegomenon which points out the research background of the government audit risk under the audit announcement system and the review of the related literatures from China and abroad , to define the method of research questions and research ideas framework .

我国政府审计结果公告制度完善浅探

Preliminary Discussion on Announcement System of Auditing Findings in Chinese Government

中国国家审计结果公告制度问题及成因研究

The Research on Problems and Reasons of Chinese National Audit Reporting System

国家审计结果公告：必然的选择

Publication of National Audit Results : A Natural Choice

完善审计结果公告制度，防范国家审计公告风险

Perfect the System of Audit Announcement and Avoid Risks of National Audit Announcement

实行审计结果公告的实践与思考

Practice and Reflections on Execution of Audit Findings Announcement

审计结果公告制度的阶段性判断与实施效果分析

A Reserch on Coordination of Process and Effectiveness of Institution Public Announcement of Audit Results

2002年，我国国务院正式确立政府审计结果公告制度。

In 2002 , Chinese State Council formally established the system of government audit results announcement .

国家审计结果公告制度的实施，使得国家审计风险呈显性化和扩大化的趋势。

The implementation of auditing results announcement system makes the risks of national auditing dominant and increasing .

设计调查问卷，利用线性回归分析理论对影响国家审计结果公告风险和效用的主要因素作了回归分析。

Using linear regression theory , we design questionnaire and analyse the main factors influencing government audit result .

我们的审验是依据《独立审计实务公告第1号一一验资》进行的。

Our verification is in accordance with " Statement of Independent Auditing Practices No.1 : Verification of Capital Contribution " .

之后比较了审计结果公告与审计公告、审计报告、审计信息报道概念的不同之处。

Then introducing the differences between the audit results and the announcement announced the audit report , the audit information reported .

国家审计结果公告制度也就顺理成章地成了专家、学者研究的热点。

The state audit result announced system also logically has become the hot spot which the experts and the scholars studies .

因此，将我国的政府审计结果公告制度作为对象进行研究，具有重要的理论价值和现实意义。

Therefore , taking the Chinese government audit results announcement system as the research object has an important theoretical and practical significance .

通过回归分析找出了主要的影响因素，并进一步推测出我国现行国家审计结果公告制度所存在问题的主要原因。

By regression analysis , we identify the main factors and further infer the main reasons for problems in announcement system of government audit findings .

针对所存在的主要问题，对现行国家审计结果公告制度所存在问题的原因进行了制度有效性理论分析、博弈分析、回归分析和非参数检验。

We analyze the national audit reporting system under the existing system of national audit by system validity theory , game theory and empirical approach .