CAJ | 학술논문

政府审计信息公开是政务信息公开的一个重要方面，审计署公开审计信息一方面提高审计监督的透明度，另一方面保障公民、法人和其他组织对审计的知情权、参与权和监督权。文章阐述了政府审计信息披露的理论基础和现状，并在此基础上对审计署近几年公布的审计信息公开工作报告进行加工整理，进而对政府审计信息公开工作报告存在的问题做出尝试性的归纳和总结。最后，提出中国政府审计信息披露质量评价指标体系由及时性、完整性、准确性、客观性、重要性及清晰性等六个方面质量特征构成。
정부심계신식공개시정무신식공개적일개중요방면，심계서공개심계신식일방면제고심계감독적투명도，령일방면보장공민、법인화기타조직대심계적지정권、삼여권화감독권。문장천술료정부심계신식피로적이론기출화현상，병재차기출상대심계서근궤년공포적심계신식공개공작보고진행가공정리，진이대정부심계신식공개공작보고존재적문제주출상시성적귀납화총결。최후，제출중국정부심계신식피로질량평개지표체계유급시성、완정성、준학성、객관성、중요성급청석성등륙개방면질량특정구성。
The government auditing information disclosure is an important aspect of government information publicity, the public audit information on the one hand, improve the transparency of audit supervision, on the other hand guarantee citizens, legal persons and other organizations' right to know, to participate and supervision of the audit. The article expounds the theo-retical basis of government auditing information disclosure , and on this basis of the audit information released by The national audit office in recent years, audit work report processing, and problems of government auditing information disclosure work re-port to make a tentative inductive and summary. Finally, we put forward the evaluation index system of the Chinese govern-ment auditing information disclosure quality by the timeliness, completeness, accuracy, objectivity, importance and the clarity of six aspects, such as quality characteristics.