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Based On The Concept Of National Audit Of Public Audit Governance Information Disclosure Study

Posted on:2007-07-17Degree:MasterType:Thesis
Country:ChinaCandidate:M ZhangFull Text:PDF
GTID:2209360185960270Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important case in governmental reform,the audit-storm, the information revolution of national audit, is the positive incident in the process of approaching to public audit. Nowadays, the government has been changed by the new public-management movement, and national audit must follow the trend. The government reform has become the great background of national auditing reform, and the idea of new public-management has been the theoretical resources of national auditing reform. With Chinese characteristics of government reform, the governing thought of public audit which comes from the idea of new public-management should become the theoretical core of national auditing reform. By regulating the law of information disclosure of national audit and establishing information market of national audit, it will improve the quantity, quality and virtue of information, strengthen the authority of national audit and the power of audit supervise and execute, and finally make the force of competing and balancing of national audit enhanced in social governance; meanwhile, it will make the work of government known by the people, strengthen public supervise and improve the work level of the governmental management and serviceThere are four parts in this paper.Chapter one: the realistic significance of the research on information disclosure of national audit. This content mainly illustrates the realistic significance of this argument to the reform of national audit and government reform. At first, it analyses the impact and essence of audit storm, as well as discloses the realistic question. The author thinks that the information disclosure of national audit are much more significant and meaningful in national reform. But the reform progress of national audit and government have been disturbed severely by the weak system of...
Keywords/Search Tags:national audit, public audit, information disclosure, auditing virtue
PDF Full Text Request
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