Research On The Announcement Of Government Audit

Modern government auditing is originated from the accounting relationship between the public and the administration. It has continuously evolved while the content of accountability expands. As a financial control mechanism, government auditing is achieved by subjecting government performance auditing results independently to public stakeholders. The past twenty years have seen a remarkable increase of government program and services in terms of quantity and amount of funds, which demand full fulfillment of responsibilities from people who manage public property and provide management of public programs and services. Therefore there is a good reason to believe that the public have existing and potential demands for governmental auditing information.Making government audit results public is crucial to keep citizens informed and promote their participation in public decision-making. Through audit announcement to the general public, it is possible to combine audit supervision, legal supervision and media inspection together, which would be beneficial to clearly define government's accountability and to monitor the administrative authority for their legal usage of power.From theoretical and practical angles, this paper use both normative and comparative research methods to study government auditing. It elaborates the topic into five chapters. Firstly, it introduces the research background, literature review, adoptive methods,basic concepts and the framework of this article. Secondly, theories on politics and economics are employed to analyze why we should make audit findings public and how it works. Thirdly, several good examples of audit announcement under different audit systems all over the world are discussed for their merits that can be applied in Chinese government. Fourthly,the existing problems within current audit announcement are revealed and analyzed. Finally, practical solutions and suggestions are proposed to resolve these problems.