Research On The Performance Of National Audit Results Announcement And Its Influencing Factors

China Audit institution was founded30years ago, along with the reform and opening up and socialist modernization, China’s National Audit career has gone from small to large, from weak to strong, from less well known to the social impact of expanding an extraordinary course of development. In the21st century, with China’s accession to WTO and the changes in the environment at home and abroad, especially with the growing awareness of civic democracy, demand for participating in politics is growing rapidly. The party and state leaders examined the degree of potential, the overall situation and decisive implementation of the National Audit Commission approved the audit results announcement system. The audit office released and implemented the "audit results announcement pilot scheme" in2002, opened China’s national audit results announcement system construction of the regiment. June2003when Li Jinhua,the Auditor-General, made a report to the National People’s Congress "on the2002central budget implementation and other financial revenue and expenditure audit reports," aroused the audit report on the work of the strong response by the media as "Auditing storm ", indicating that the audit report fit the public outcry and expectations, and earnestly requested the formation of a strong social responsibility and the pursuit of public opinion. July1,2003, the Audit Commission issued the "Audit2003-2007Development Plan audit work" clearly stated "The implementation of audit results announcement system, give full play to the role of public opinion," and that "the next five years will actively pursue audit results announcement system, to2007and strive to do all audit and special audit investigation results of the project, except those involving state secrets, commercial secrets and other content should not be disclosed, all of the community bulletin."In this planning under the guidance of15December2003, the Audit Commission published audit results announcement No.1, that is,"Audit on SARS prevention and treatment of special funds and social donations audit results announcement." Since then, the national audit results announcement first entered the public eye.From a global perspective, implementing national audit results announcement system actively and effectively has become an international practices and safeguards governing for the public, the audit for the people of the important measure is the work of a national audit procedures necessary, and even some national audit results reported via Internet can be viewed anywhere in the world. This approach makes the vital interests of the public audit findings open and transparent,it also maintains the public’s right to know, is the respect of the taxpayer’s right to know. According to international experience, our Audit office in the release of the "Audit2008-2012audit development plan" say that audit results announcement system should be made to adhere to, and constantly improving the audit work is open and transparent. The Audit Commission audit results announcement content cover the central state organs and other financial revenue and expenditure budget, the central corporate finance, assets and liabilities, profits and losses, the local major inter-regional projects, the audit rectification corrected, transferred closed, special projects, major natural disasters and social donation projects. From the announcement’s view, increasing the frequency of announcement, announcement continues to deepen, but also increasingly attracted widespread attention. Under the leadership of the Audit Commission and the public demonstration of the strong appeal, the local audit institutions also take many forms and actively promote the audit results announcement, and be regulated gradually.From CNKI database’s point of view, few scholars have published relevant national audit results announcement aspects of the article before2003. In2003, the relevant theoretical research in full swing, and splendor. China’s national audit results announcement is the first practice after the theory. In the current auditing theory and practical circles unanimously called for reform of administrative-type audit system and that "legislative theory","independence" theory,"upgraded theory" and a series of reforms in the context of the path, empirical research at the national level national performance audit results announcement, found in the sample period is gradually increased, the indirect confirmation of the existing administrative-type audit system is suitable for China’s national conditions. As the local audit institutions are implementing a dual leadership system, empirical research at the provincial level state performance audit results announcement, its trends and national level national audit results announcement compare performance trends, inconsistencies are found, on this basis, testing the provincial level State audit results announcement performance factors which the corresponding countermeasures and suggestions put forward, does not change the current administrative model audit system under the premise to find a minimum cost towards the least rational gradual reform path, we can achieve national audit results announcement performance improvement, in order to achieve the level of national governance Pareto improvement. The innovation of this paper is expected to include:(1) research-based innovation, organizational learning theory as proposed national audit theoretical foundation, the theory of public participation from the national audit results announcement theoretical analysis. Currently, most scholars fiduciary duty theory as the theoretical basis of the national audit produced. This paper presents the organizational learning theory as a national audit to play a constructive role in achieving the "immune system" of the theoretical basis, from single-loop learning and double-loop learning for analysis and interpretation respectively. In addition, most scholars use theory of fiduciary duty and other national audit results announcement as the theoretical basis, this paper presents the theory of public participation from the national audit results announcement theoretical analysis, the national audit results announcement of the "information output" with the public participate in the "information input" by combining full public participation feedback role in achieving the government and the public interaction.(2) Innovative research methods, decision theory of gray system transplant comprehensive evaluation of national performance audit results announcement. National performance audit results announcement makes unobservable reality is difficult to measure specifically, and existing performance evaluation methods are inherently flawed and inadequate, resulting in the current theoretical and practical circles have not yet been accepted scientific evaluation. This paper attempts to gray system theory into national decision-making performance evaluation of audit results announcement, not only into the game theory, which reflects the reality of the economic environment is characterized by asymmetric information, but also into comprehensive analysis of multiple indicators of the impact from the weights, the national audit results announcement provides an effective performance evaluation solution, which is more objective, accurate and practical compared with the existing performance evaluation methods.(3) Research innovation, the introduction of public participation, services, diversification of the main national governance. Existing national audit results announcement of the public takes into account the absence of received national audit results announcement feedback, resulting in the current society as an important stakeholder of the public which did not participate in the national governance to go into, unable to adapt to national governance from one yuan transition to pluralistic governance trends. While existing research to achieve top-down governance, there is no public participation in governance and bottom-up combination, resulting in the development of research findings can not keep changing with the needs of practice, but also to highlight the national audit institutions audit focus and improve audit plan inconvenience. Therefore, this paper introduces the public to participate as a national audit results announcement message recipient, at the national audit results announcement party and the public release of the mutual game, to achieve the government’s interaction with the public and the interests of the game balance.(4)Innovative research findings, the paper on the national level through the national audit results announcement that performance evaluation, national audit results announcement is gradually improved performance, indicating that the current administrative model audit system is suitable for China’s national conditions. Through the national audit results announcement provincial level performance evaluation for that, its annual trends and national level are different, and empirical studies have found that local audit institutions audit results announcement number and local audit institutions audit results announcement remarkable performance are positively correlated. Therefore, improving the local audit authority shall announce the number of audit results to improve the local audit institutions audit results announcement of the performance, which does not change the current administrative model audit system under the premise of the audit regime subtle gradual reform, will be able to achieve the national audit announcement of the results at the national governance performance Pareto improvement.