CAJ | 학술논문

审计结果公告机制包括公告质量、公告行为、公告利益和公告期望四个要素,是公告利益相关者的权利或权力的实现和互动机制。公告对象的公告行为变化既是公告对象对公告利益的理性反应,又是公告机制效果的直接体现。公告对公告对象的利益影响程度由审计公告触发的舆论强度决定,并进一步由公告质量、公众的舆论监督倾向和权力意识强度决定。而公告质量是公告提供者综合权衡公告利益和公告风险的结果。提高审计公告机制效果的基本途径包括提高公告的信息含量、公众的舆论监督水平和公民意识;改善公告环境,降低公告风险,保证公告提供者的利益。
심계결과공고궤제포괄공고질량、공고행위、공고이익화공고기망사개요소,시공고이익상관자적권리혹권력적실현화호동궤제。공고대상적공고행위변화기시공고대상대공고이익적이성반응,우시공고궤제효과적직접체현。공고대공고대상적이익영향정도유심계공고촉발적여론강도결정,병진일보유공고질량、공음적여론감독경향화권력의식강도결정。이공고질량시공고제공자종합권형공고이익화공고풍험적결과。제고심계공고궤제효과적기본도경포괄제고공고적신식함량、공음적여론감독수평화공민의식;개선공고배경,강저공고풍험,보증공고제공자적이익。
The audit results announcement interests and announcement mechanism consists of announcement quality, announcement behavior, announcement expectations. And it is one in which the rights or the power of stakeholders are realized and interact. Announcement behavior change of announced objects is both their rational responses to interests and the direct embodiment of the effect of announcement mechanism. The capacity of announcement to influence on interest is determined by the intensity of the public opinion triggered by the announcement, which is further determined by the announcement quality, the tendency to attend public opinion supervision and the intensity consciousness of rights. While the announcement quality itself is the comprehensive result of the announcement provider＇ s trade-off between the benefits and the risk of announcing. The basic approaches to improve the effect of auditing announcement mechanism include increasing the information content of the announcement and pubic willingness to involve in supervision by public opinion, strengthening the public＇ s consciousness of rights, improving announcing environment, reducing the risk from announcing and guaranteeing the provider interests of announcing.