The Problem And Countermeasure In The Implementation Of Our Country's State Audit Declaration System

The state audit declaration is an activity that the auditing authority transmits audit information to that the public in accordance with the law. The implementation of audit declaration system , transmit the operating position of the public fund to the public, on one hand this behavior has reduced the information asymmetry situation between the public and public organization, met the public's request for the right of know, and advanced the process of national democratic construction; on the other hand , can give play to the audit supervision , media supervise , the surveillance by the masses acts on together, strengthen the restriction to the public power, so as to ensure the effective performance of public responsibility trusted , Rely on many kinds of supervision promote the government to realize people's interests in the course of carrying out the political rights .In addition, the audit declaration put the work of the auditing authority under the supervision of the public and supervision of public opinion, can strengthen the quality-mind of the auditing subject, and improve the ability to audit quality and antiseptic resistance, thus strengthen the quality construction and upright construction of the auditing authority.The auditing declaration system of our country begins in the Republic of China period. In 1912, the Beijing government of that time In order to brag about democracy, imitate the western countries, published some auditing results on the government's newspapers and periodicals, that open the beginning our country 's audit declaration system .The latter's South Revolution government and Nanjing national government all continue carrying out this system ,and all develop contents to some extent. Though in form or in fact the audit declaration at that time can not all compare with the auditing announcement at present but the content there included are worth moderns drew lessons fromSince the establishment of new China, after had been stopped for one period, the audit declaration system has been resumed carrying out, and has made enormous progress. But there are a great deal of problems not accorded with the modern democratic legal system, mainly showing in the following aspects: First, the quantity of the audit declaration is insufficient, the auditing result declared by auditing authority only takes very small proportion of auditing projects; Second, the quality of audit declaration has defects: The range of audits declaration is too narrow, do not involve many things that cared about by the people , there are a very great of disputes in the...