Reseach On Auditing Result Announcement System Of Goverment

The implement of auditing result announcement system has become an international common practice. According to The Development Planning of Audit for year 2003-2007, auditing result announcement system must be carried out energetically by auditing system. Up to 2007, the result of all the auditing projects and special auditing investigation must open to public entirely, except the content involving the national secrets, the business secrets and other top-secret items. The implement of auditing result announcement is the combination of auditing supervision and social surveillance, and the important measure to manage state affairs legally, boost lawful administration, which can buildup auditing transparency, broaden auditing influence, and promote the combination of national and international audit. Therefore, the research of the system has important meaning in theory and realism.Firstly, this article redefines the basic concept of auditing result announcement and differentiates the correlative meaning which is easy to be mix up, then explores the theoretical foundation of auditing result announcement system in economics, informatics and administration theory. Secondly, 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 institution in our country. Thirdly, analyses the obstructions on the development of the auditing result announcement system in china from the aspect of auditing system, social environment, laws and rules, and practice. On this base, brings forward the related countermeasure: strengthening the independence, optimizing the social environment, perfecting the legal system, and standardizing the practice of auditing result announcement. In addition, it suggests establishing some correlative supporting systems. At last, looks forward to the future of auditing result announcement system in china, and points out that the all-round implement of auditing result announcement system will necessarily push our auditing undertaking to the peak.