Research On The Announcement Of Government Audit Result

The audit result announcement system not only is the important link of government's implements opening, but also is the important organic synthesis channel of administration supervision, society supervision, legal supervision and public opinion supervision. Its implementation is advantageous to open the government's behavior, or supervise and control the public authority, and promote harmonious development of society. In our country, the audit of fiscal budget report starts to open through media, newspaper, and so on. From 1998,our citizen began to understand the content of audit report partially, such as in 1998,exposed the grain system lost 214billion RMB in 6 years. Until now, the audit office's already has issued 20 audit result announcements.In order to establish and positively carry out the audit result announcement system, it's necessary to study conception, progress, content, regulation, form, structure and responsibility of audit result announcement system deeply; it's necessary to analyze the background and development process in our country, and how to learn advanced experience from other countries.There are 4 chapters in this paper,except a preface. The preface is a summary of studying background, development and studies of audit result announcement, the thoughts of studying and logical structure, the research method, the innovation and deficiency.The first chapter is the basic meaning and explores the theoretical foundation of auditing result announcement system. On base of introduction concept of in present legal article and in the theory, I proposed the understanding about audit result announcement. I thought the audit result announcement system is the national audit body or the law and regulations authorize the organization which through the certain form, legally open the audit report, audit prospectus, audit decision and so on to public or specific object. The second chapter is comparison and analysis about domestic and foreign audit result announcement system. It shows the operational condition of auditing result announcement system under the diverse audit system in order to analyze and summarize the feasible developing road of the system in our country. Regarding some perfect audit system countries, their audit result announcement system were quite comprehensive, moreover mostly had the legal article to take the safeguard.The third chapter is describing the present situation and analysis its flaw. This chapter is written about the inherent problems from low or regulations, progress, content, structure, forms, and responsibilities aspects on the development of the auditing result announcement system in china.The last chapter is the suggestion about perfecting our country audit result announcement system. Though this chapter, I put forward the related countermeasure on development and consummation of auditing result announcement system, and conceive bow to achieve the goal.The innovation of this paper is as followed:1. Novel topic. This topic is stems from the fundamental research of audit from 2005 to 2009 of Chinese audit academic.2. Unique study method. The thought of this paper is proposal question-analysis question-solution the problem. The research method is the combination of normative study and positive study.3. On conclude the present situation of audit result announcement system, I discovered the deficiency that exists at present, and proposed some bold tentative plans.