| 构建政府审计结果公开制度的经济学分析 |
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| 引用本文： | 江笑云,迈夫.构建政府审计结果公开制度的经济学分析[J].长沙民政职业技术学院学报,2005,12(2):46-49. |
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| 作者姓名： | 江笑云 迈夫 |
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| 作者单位： | 云南财贸学院会计学院,云南,昆明,650221;云南财贸经济研究院,云南,昆明,650221 |
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| 摘 要： | 目前我国政府审计机关正在逐步探索向社会公众公开审计结果，本文尝试利用新制度经济学的制度变迁理论，对构建政府审计结果公开制度的收益和成本进行分析，以期为该制度的构建提供有益参考。
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| 关 键 词： | 政府审计 制度创新 收益 成本 |
| 文章编号： | 1671-5136（2005）02-0046-04 |
| 收稿时间： | 2005-04-15 |
| 修稿时间： | 2005年4月15日 |
Economic Analysis of Establishing the System for Publicizing the Results of Government Audit |
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| Jiang Xiao-yun,Mai Fu.Economic Analysis of Establishing the System for Publicizing the Results of Government Audit[J].Journal of Changsha Social Work College,2005,12(2):46-49. |
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| Authors: | Jiang Xiao-yun Mai Fu |
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| Institution: | Yunnan Finance and Commerce College, Kunming, Yunnan 650221; yunnan Economics Research Institute of Finance and Trade, Kunming, Yunnan 650221 |
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| Abstract: | At present, the government auditing bodies are studying to publicize the results of audit, This paper, in tho hope of providing reference for establishing the system for publicizing the results of government audit, tries to analyses the gains and cost of the establishment by making use of the theory of economic system changes. |
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| Keywords: | government audit system innovation gains cost |
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