CAJ | 학술논문

实行审计结果公告制度是民主政治发展的必然要求，然而我国国家审计结果公告制度的现状是公告很少。本文利用完全信息动态博弈和不完全信息动态博弈理论，以政府和民众作为博弈参与者分析了目前审计结果公告方面存在的问题，发现在大部分均衡状态下，不公告是政府的最优选择。依据调查问卷的统计结果，我们得出，我国当前的审计结果公告制度中政府和民众之间的博弈是不完全对称信息动态博弈。通过对比之前的研究结论，我们发现如果政府长期不公告的话，随着民众对政府作为与否的概率判断恶化，最终必然引发政府不公告、民众不支持的次优均衡，社会效率终将受到更大的损失。
실행심계결과공고제도시민주정치발전적필연요구，연이아국국가심계결과공고제도적현상시공고흔소。본문이용완전신식동태박혁화불완전신식동태박혁이론，이정부화민음작위박혁삼여자분석료목전심계결과공고방면존재적문제，발현재대부분균형상태하，불공고시정부적최우선택。의거조사문권적통계결과，아문득출，아국당전적심계결과공고제도중정부화민음지간적박혁시불완전대칭신식동태박혁。통과대비지전적연구결론，아문발현여과정부장기불공고적화，수착민음대정부작위여부적개솔판단악화，최종필연인발정부불공고、민음불지지적차우균형，사회효솔종장수도경대적손실。
With the development of democratic politic, the practice of national audit reporting system will be inevitable.But now the public report of our country is few.This paper analyzes the problem based on completely symmetric information and non completely symmetric information dynamic game theory.We find that the better choice of government is not reported under most equilibrium.Based on the statistic of investigation, we find our game between government and demos is not completely symmetric information dynamic game.Compared with the conclusion above,we find that if the government do not report in a long term,the sub-excellent equilibrium that the government do not report the audit result and the demos do not support the govemment will take place and the social efficiency will suffer the larger losses.