Our Government Audit Results Announcement System

The Announcement of Auditing Report is the important content of modern government audit system, which is the major tool to report the performance of public trustee responsibility by the government. It is embodiments of the Construction of Democracy and Legality, also is effective tool to push democracy and rule of law. It can full play effectively on audit supervision, legislative supervision, media supervision and social supervision by reflecting the trustee's general performance and problems on the behalf of government. It can guarantee the government transparency and public right to information. At present, the state auditing organs in the world implement the Announcement of Auditing Report generally. The introduce of Announcement of Auditing Report in China, is the local actual requirement, and also is the international trend requirement. Every system will be influenced by environment of political, economic and cultural in the aspects, including creation process, sophistication and its effect. So the investigation on the Announcement of Auditing Report is of far reaching importance. Comparative approach has been adopted in the investigation of the implementation cause, the actual state and effect in the theme, using the experience of other countries for reference. Combined with the work of the state auditing organ, suggestions on the improvement of the Announcement of Auditing Report have been offered.