会计学院知识库

   2022年1月1日起实施的《中华人民共和国审计法》（以下简称“审计法”）规定“审计机关应当向社会公布审计结果”，“审计机关和审计人员应当自觉接受社会监督、舆论监督。”这使得审计机关公开审计结果信息成为一项法定义务，保障了公民监督权的同时为社会公众进行社会监督、舆论监督提供了重要途径。2019年5月15日修订后的《政府信息公开条例》（以下简称“条例”）开始实施，对政府部门进行主动公开信息的主体、内容、范围以及依申请公开的方式、途径都进行了新的规定，各级审计部门的信息公开工作也因此进行调整。显然，审计信息公开工作的法律依据、平台更加标准化、规范化，公开的方式、内容更加全面、多样。但是目前审计机关信息公开仍存在及时性不足、规范性不强、依申请公开数量少等问题，尤其是一项制度在基层机关的贯彻落实，可能会由于监管不力以及自身实力的问题使得其落实效果大打折扣。我国共有283个地级市审计机关，是基层审计机关的重要组成部分，因而，研究地级市审计机关信息公开十分必要。根据清华大学国家治理研究院、公共管理学院发布的《2021年中国政府网站绩效评估报告》中数据可知，浙江省地级市中杭州市排名全国第六，计划单列市宁波市排名第三，温州、嘉兴等排名也都比较靠前，对其相应的审计机关信息公开进行研究具有一定的意义。

  基于以上背景，本文首先从浙江省地级市审计机关门户网站和已开通双微平台的公开现状入手，对目前政府审计信息公开的渠道、数量、范围、内容以及及时性五个方面进行阐述。其次构建指标体系来对浙江省11个地级市审计机关的信息公开质量从主动公开、依申请公开以及保障监督机制三个维度通过赋值法进行评价。通过研究发现浙江省地级市在审计信息公开中存在地级市审计机关信息公开发展不均衡、公开渠道单一、公开内容质量有待提高、制度规定不够完善等问题，之后对出现这些问题的原因进行详细分析，主要包括经济发展的限制、缺少独立的外部监督、审计工作的固有限制以及公众主动获取审计信息的意识薄弱等，并对此提出了相应的解决措施。

       The Auditing Law of the People's Republic of China (hereinafter referred to as the "Auditing Law"), which came into effect on 1 January 2022, stipulates that "auditing institutions shall announce audit results to the public" and that "auditing bodies and auditors shall consciously accept social supervision and public opinion supervision."This makes it a legal obligation for audit institutions to disclose audit result information,While ensuring the right of citizen supervision,it provides an important way for the public to carry out social supervision and public opinion supervision.The revised government information disclosure regulations (hereinafter referred to as the "Regulations") will be implemented on May 15,2019,New provisions have been made on the subject,content and scope of government departments' active disclosure of information,as well as the ways and means of disclosure according to application.Therefore,the information disclosure work of audit departments at all levels has been adjusted,Obviously, the legal basis and platform of audit information disclosure are more standardized and standardized,and the ways and contents of disclosure are more comprehensive and diverse.However,at present, there are still some problems in the information institutions of audit institutions,such as lack of timeliness,lack of standardization,and small number of disclosure according to application,In particular, the implementation of a system in grass-roots organs may be greatly reduced due to poor supervision and the problem of its own strength.There are 283 prefecture level municipal audit institutions in China,It is an important part of grass-roots audit institutions. Therefore,it is very necessary to study the disclosure of high-quality audit information by prefecture level municipal audit institutions.According to the data in the 2021 performance evaluation report of Chinese government websites issued by the National Governance Research Institute and the school of public management of Tsinghua University,Among the prefecture level cities in Zhejiang Province, Hangzhou ranks sixth in the country,Ningbo ranks third,and Wenzhou and Jiaxing rank higher.The research on the information disclosure of their corresponding audit institutions has certain research significance.

     Based on the above background,Firstly,this paper starts with the disclosure status of the portal website of audit institutions in prefecture level cities of Zhejiang Province and the opened dual micro platform,This paper expounds the quantity, scope,content and timeliness of the current government audit information disclosure.Secondly,build an index system to evaluate the information disclosure quality of audit institutions in 11 prefecture level cities in Zhejiang Province from three dimensions:active disclosure, disclosure according to application and guarantee and supervision mechanism.Through the research, it is found that there are some problems in the audit information disclosure of prefecture level cities in Zhejiang Province,such as the unbalanced development of information disclosure of audit institutions in prefecture level cities,the single disclosure channel,the quality of disclosure content to be improved,and the system regulations are not perfect,After that,the causes of these problems are analyzed in detail,It mainly includes the limitations of economic development, the lack of independent external supervision,the inherent limitations of audit work and the weak awareness of the public to actively obtain audit information,The corresponding solutions are put forward.