The Research Of National Announcement System In Audit Results

Along with the constantly development of the national economy and democracy, People's enthusiasm to participating in and discussing politics is constantly increasing. Preventing corruption, opening governmental affairs and restricting the power become the hot issues that concerns to the masses. National audit is held high hopes to exploit a government's financial oversight function and accepts the role of corruption prevention governance.Therefore, the national announcement system in audit results becomes an inevitable trend. This paper talks around the improvement and development of the national announcement system in audit results in our country .The main contents are as follows:1.Eexpounded the meaning of National Announcement System in Audit Results, analysed the nature of the of the concept,and explained the theoretical foundation of it from the accountability theory, the public financial theory and the political institution restraint theory. Analyzed the vital significance of implementating national announcement system in audit results from five aspects according to our country's circumstance.2. Analysed the National Announcement System in Audit Results and its characters of different national audit institution models .Elicited the necessary conditions of implementating the system from international comparison ,that is : the democratization of country's political, the fair of audit quality, the standardization of audit procedures and contents.3.The systematicly research of our National Announcement System in Audit Results. Firstly, reviewed the develop process of our National Announcement System in Audit Results,and analysed the status and characteristics of our system. Then pointed out the main flaws that currently exits from the legal perspective, the perspective of national audit independence and the perspective of audit quality. Finally put forward countermeasure to perfect our National Announcement System in Audit Results against the flows.