The Research On Audit Results Made Public Of Local Government

In 2002, Chinese State Council formally established the system of government audit results announcement. However, as a result of late start, there is a wide gap compared with the developed countries.According to"the Constitution", the government audit institutions are divided into the CNAO(National Audit Office of the People's Republic of China) and local audit agencies in our country. The CNAO directly accepts the leadership of the Prime Minister, while the local audit agencies are leaded by superior audit institutions and the level government at the same time. Infected by the leadership system, the independence of the local audit agencies is worse compared with the CNAO, which may produce more problems in publicing audit results. Therefore, this paper chooses the information of the government aduit results made public in the local audit institutions for the study, then carries out a more systematic investigation in order to provide some effective guidance for our local government audit results made public. Under the guidance of related theory such as the Public Accountability theory, according to studying and analysing the information of audit results made public in the local audit institutions (in this article the information primarily refers to the information of the local government audit results made public in the Chinese Audit Yearbook and the audit results announcements in the local government audit institutions'portal), this paper describes the overall and circustance of audit result, The study found that there exists some problems such as that the supply of the audit result made pubic overall supply is not enought, a lag effect to rectification, the audit results made public are not continuous, uneven regional development and so on. After further analysis, this paper targetedly gives some policy recommendations from the audit system, the audit result annoucement system, democracy and the law , the cultivation of an open culture to improve the audit result made public of the local audit agencies.