The Research Of National Audit Information Disclosure Based On The Perspective Of National Governance

China’s new model of national governance pays more attention to thediversification of governance body, in order to give full play to the power of thegovernment, market and the public. In this governance model, the status of thenational audit is becoming increasingly important. The national audit is an importantpart of national governance, which was born in governance, and in the service of thenational governance. And all the activities of the national audit should be reflected inaudit information. Therefore, the appropriateness and coordination of national auditinformation disclosure is essential to make national audit serve national governance,and it is an important tool to promote national governance to achieve objective s.After analyzing the public fiduciary duty theory, information theory, new publicmanagement theory, national governance theory and the institutional economicstheory, this paper describes the mechanism between national audit informationdisclosure and national governance. Then this paper analyzes the current situation ofthe national audit information disclosure based on the data from the website ofnational audit office during2003to2013and the data from journal of Chinese audityearbook during2003to2010. Combined with theoretical analysis and the presentcondition of the disclosure, it is concluded that the subject of disclosure, thetimeliness of disclosure and the implementation of audit decisions have failed to reachthe demand of the governance body. Investigate its reason, the lack of systemicnational audit information and perfect system of national audit information disclosureis the main reason.On the basis of the above analysis, this paper puts forward the specification ofnational audit information domain and builds a framework of national auditinformation domain based on the information needs of national governance body. Atthe same time, this paper researches on the management of national audit informationdisclosure through analyzing the subject, the object, the content, the timeliness, theways, the feedback of information and some safeguards based on the perspective ofnational governance. It is to perfect the system of national audit informationdisclosure, meet the needs of the governance body, and then achieve nationalgovernance goals.