中美审计结果公告制度实施环境的比较及启示

审计结果公告在发达国家是一种通行做法,近年来我国也颁布了相关的法律法规,但完整的审计结果公告制度尚未建立。审计结果公告制度的建立是一个系统工程,受政府信息公开程度、审计模式、审计规范体系等环境因素的影响和制约。文章从以上环境因素着手,分析比较了中美审计结果公告制度的异同,以期对我国审计结果公告制度建立和健全提供参考。

Comparison of Chinese and American Audit Result Announcement System and Enlightenment

The announcement of audit results has been a popular practice in many advanced countries. Though the correlative laws and regulations have been issued over recent years in our country, the integrated system of the announcement of audit results has not been established. As a systems engineering, the establishment of the system has been influenced by factors ,such as the publicity extent of government information, the audit pattern and the audit system, etc.. Starting from those aspects, this paper (contribution) analyzed and compared of difference in these external factors between in US and in China, in order to provide references for the construction and perfection of audit result announcement standards of our country.