会计学院知识库

国家审计工作能够在一定程度上提升国家公共治理水平，而政府审计信息公开质量的高低可以直观的反映政府审计信息公开工作的成果，进而也会对政府治理效果产生积极的影响。紧随2003年第一份审计结果公告的发布，公众也逐渐开始关注政府审计信息公开领域。审计信息公开的施行，一般可以对审计全过程进行监督，从而可以提高审计质量，如此也使审计过程实现全程透明化，审计执法的环境也会相应改变，公众也可以及时准确的了解到自己所需求的信息，实时参与到对政府工作的监督中。但是，由于我国目前还处在信息公开的初级发展阶段,所以我国政府审计信息公开工作还存在诸多问题，例如内容缺乏全面性，审计机关自身懈怠，态度消极，以及时效性难以保证等，这样就很难满足公众的信息需求，也难以发挥审计机关审计监督的作用；另外这些问题的存在也导致我国政府审计信息公开的质量一直不高，例如审计公告数量缺乏、范围小、避重就轻、以及内容不够完整这种情况时有发生。更重要的是，审计信息公开质量的低下也会导致政府审计工作难以发挥其舆论、群众以及社会监督的作用，从而不利于问题的预防和腐败的治理。

本研究以A省政府审计信息公开工作为对象，以指标体系为评价标准，目的是提高A省政府审计信息公开质量，提高审计治理的效果。指标体系设计分为三个步骤：首先，以政府相关文件规定和中国政府信息公开评测指标体系以及国内政府审计信息公开质量评价相关文献中的指标为基础作为建立指标体系的依据；其次，依据政府审计信息公开质量的特征，以审计信息公开质量的三个维度（信息内容质量、信息效用质量、信息形式质量）作为一级指标；最后以信息公开质量的特征为评价维度划分二级指标，最终细化评价政府审计信息公开质量的指标。以此为基础，对A省政府审计信息公开工作的质量进行科学的评价，进而在对A省政府审计信息公开质量进行评价之后，得出A省公开工作处于一般水平，最后，提出合理建议，以使A省政府审计信息公开工作进一步推进，提升A省政府审计信息公开的质量。

National audit work can improve the level of national public governance to a certain extent, and the quality of government audit information disclosure can directly reflect the results of government audit information disclosure work, and then also have a positive impact on the effect of government governance. Following the release of the first audit results in 2003, the public gradually began to pay attention to the open field of government audit. The implementation of audit information disclosure can generally supervise the whole process of audit, thus improving audit quality, making the whole process of audit transparent, the environment of audit law enforcement will be changed accordingly, and the public can learn the information they need timely and accurately, and participate in the government supervision in real time. But, because our country is still at the initial stage of development of information disclosure, so information disclosure of our country government auditing work still has many problems, such as lack of comprehensiveness, audit institutions own laches, negative attitude, and hard to ensure timeliness, so it is difficult to meet the public's information needs, can also be difficult to play the role of audit institutions audit supervision. However, the existence of these problems leads to the low quality of government audit information disclosure, such as the lack of audit announcements, small scope, avoiding major issues, and incomplete content. Therefore, the low quality of audit information disclosure will also make it difficult for the government audit work to play its role of public opinion, the masses and social supervision, which is not conducive to the prevention of problems and the governance of corruption.

This study takes the audit information disclosure work of A provincial government as the object, takes the index system as the evaluation standard, and aims to improve the audit information disclosure quality of A provincial government and improve the effect of audit governance. The design of the index system is divided into three steps: first, the index system is established on the basis of the relevant documents of the government, the evaluation index system of Chinese government information disclosure and the indexes in the relevant literature of the quality evaluation of government audit information disclosure. Secondly, according to the characteristics of government audit information disclosure quality, three dimensions of audit information disclosure quality (information content quality, information utility quality, information form quality) are taken as the first-level indicators. Finally, the characteristics of information disclosure quality are taken as the evaluation dimension to divide the secondary indexes and finally refine the evaluation indexes of government audit information disclosure quality. On this basis, the quality of information disclosure of A provincial government auditing work to carry on the scientific evaluation, and then on A provincial government audit to evaluate information disclosure quality, A provincial public work in the general level, and finally, puts forward some Suggestions, in order to make the information disclosure of A provincial government auditing work further, improve the quality of A provincial government auditing information disclosure.