【摘要】 本文从信息论和信号传递机制出发,解读审计公告所传递的信号,揭示了审计公告之所以引起“审计风暴”是因为审计公告传递了审计质量、审计独立性、民主法制进程和服务于公众、公众参与等信号。建议从三个层次构建一个国家审计信息披露理论框架,以指导具体的国家审计信息披露的应用。更多还原

【Abstract】 Based on information disclosure mechanism,this paper first explains the information of auditing declaration and reveals the reasons why auditing declaration leads to "auditing storm".The reason lies in the auditing quality,auditing independence,democratic progress and information service for the public.And finally we suggest establishing a framework of three layers in order to guide the practice of government auditing information disclosure.更多还原