| Audit storm brings not only convulsion but also thought and revelation. With the audit storm comes forth, it brings on a series of correlative questions which are argued and resonated on a large scale and result in debate about absence of questions in practice on audit result proclaim. In conclusion, state audit report system takes on important significance for satisfaction with demand for popular audit information, increase audit quality and promoting state affairs by law.This paper first analyzes the research background, summarizes the previous literature of this field, and introduces the framework of the paper. Based on the analysis of the essence and function of state audit, it explores the actuality of the current state auditing report system and provides an analysis on the various under lying reasons. Then it proposes some measures be taken to perfect and reconstruct the system. And finally the author casts some light on the cooperative system of audit construction. To summarize, The main measures are as following: focus on whom------main body and object of state auditing report system; and why this way------status of state auditing report system; then what to do ------ orientation of stateauditing report system; and then how to do------framework put in practice of stateauditing report system. Finally it educe conclusion of cooperating with correlative policy and suggestion. This paper put forward running framework of state auditing report system includes executive mechanism and rules and regulations. What's more, optimizing core process is the key to natural movement. To exert the function of state audit, it needs to establish and reinforce the legal foundation of state auditing report system, set up quality control mechanism of state audit report system, erect audit information feedback mechanism, perfect the responsibility-investigation system, and execute responsibility-seeking mechanism of state audit and reinforce cooperating system construction. |
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