The Study Of The Effects Of The National Audit Proclamation System

The result is the audit report of audit proclamation system in accordance with thelaws and regulations and the system of the public on the basis of a certain procedure. Theimplementation of the audit proclamation system, to a certain extent, promote theefficiency of the government departments, improve the transparency of government work,strengthen the social public supervision and restraint of government departments, topromote the development of socialist democratic politics in China has played a positiverole. However, the audit proclamation system in practice in our country is still existssome shortage and to be perfect. Based on the theoretical analysis, statistical analysis andcase analysis method, aiming at the problems of different types of audit announcementare detailed analyzed. Select the number of audit reports, audit report in the amount oferror, the contents of the audit report, and rectification of three index as evaluation indexof effect of audit proclamation system, and the project audit report and the central budgetaudit report as an example of the audit report in error amount is analyzed.According to the study of the effects of audit proclamation system concluded that:(1) The number of the external audit report audit in China gradually increased, in termsof number of audit announcement audit proclamation system implementation effect ispositive.(2) Audit report can be found in our country, only a special kind of class casesaudit reports and audit report effect is not active, need to be improved. In other types ofaudit report can be found that the problem is positive effects.(3) A corrective measuresin our audit report, only the financial revenue and expenditure audit report, assets andliabilities and losses of the audit report and corrective actions more specific extensioncorrect class audit report, to illustrate the effect of the implementation of auditproclamation system is positive. Other types of audit reports effects are need to continueto improve.(4) The project audit report and budget implementation audit report of annualamount of error analysis, the implementation of the audit error amount every year afterreducing trends, therefore from the error amount each year audit proclamation systemeffect is positive. Overall, the effect of our country’s audit proclamation system is positive, but there are also many problems. Audit notice form is not standard, part of theaudit announcement corrective actions in general, from the prohibition embezzlementand other illegal amount. According to the effect of China’s national audit proclamationsystem analysis and comparative study of the effect of foreign audit proclamation systemput forward the corresponding measures, including perfecting the relevant audit laws andregulations, build system of follow-up auditing, to set up the audit accountability system,improve the social public focus on the audit, a spokesman for the idea, establishing theaudit system, and so on.The innovation of this article lies in:(1) effect evaluation system of national auditproclamation system is established, including the number of audit report, audit report inerror amount, audit reports and rectification of problems found.(2) established a nationalaudit announcement to improve laws and regulations as the basis, establish the follow-upaudit system to measure, audit responsibility accountability system to ensure theimplementation of the system of national audit proclamation system.(3) in this paper, theaudit report is divided into the central budget implementation audit report, local fiscalfunds audit report, assets, liabilities, profits and losses of audit reports, financial revenuesand expenditures, audit reports, the government debt, engineering audit report, projectaudit report audit report, cases of illegal and audit reports, extend to correct audit reportas well as special funds audit report, a total of nine categories, the classification analysis.