| Constructing the state audit result to announce the system is the history result of unceasingly consummate and development of the socialism democratic politics system and the market economy system , is the important content of our country state audit system which move forward on the new time. Audit office had issued in July 1, 2003 "Audits Work Development Plan 2003 to 2007", explicitly stipulated: Carries out the audit result announcement system, fully plays the public opinion surveillance role; ... ... To 2007, vigorously achieves all audit and the audit investigation'goal , except the content which involves the national secret, the business secret and others that unsuitable disclosed, completely announced to the society. The state audit result announced system also logically has become the hot spot which the experts and the scholars studies. The author also is in line with original intention, to the view of various, proposes some own understanding and the idea, and puts forward some improvement proposals to our country state audit result announced system'consummation.This article first limits the state audit result announcement system'concept, through discussing the content and the way of the result announced ,simultaneously profits from international nation audit office's procedure which has the mature experience of state audit result announcement system,thinks the implementation of audit result announced the system is the important measure of safeguarding the citizen'power of knowing the circumstances and constructing transparent government, also is the bridge which connects the audit supervision and the supervision of public opinion, the public supervision ,the society supervision, is advantageous to enhance state audit effect, fully displays the state audit'surveillance function. The implementation of the audit result announced system also promots the state audit quality'enhancement and the exchange of Chinese and foreign economical culture.This article systematically introduces our country state audit result announced system'production and development, from ferments to the concrete practice, has experienced process of the legislation, the system plan, the concrete implementation. Contrasted mature experience of the overseas state'audit result announcement, our country audit result announcement ,in the theory and the practice, still has many problems to need to solve. From the audit result announced system itself, the audit leadership system, the national audit office and the understanding of audited business'audit result annoucement , the promotion of state audit announcement system'environment, the state audit risk , analyzes some extant questions of our country'the result to announce system, induces main question which our country at present to implement the state audit result announced system faced.This article has induces the expert and the scholar'research results about the state audit result announced system in the recent years, unifies scholar's viewpoint, thinks the consummation of the state audit result announced system should melt the audit result announced system environment, establishes related legal laws and regulations, processes the audit result announced system and the security method relations, standards audit result announced content and the way, especially guards the audit result announcement'risk . |
