Research On The Status Quo And Problems Of National Audit Results Announcement

Since the implementation of China's national audit results announcement,from scratch,from less to more,the development of increasingly standardized and perfect.The audit results announcement is attracted more and more public,become an important way to understand the role of audit supervision of the auditing organ,an important window showing audit results,also is an important platform for the public to supervise the audit supervision function.Over the past decade,the results of the audit announcement made what kind of results,the effect of how to implement,what are the problems and shortcomings,and so on,which are worthy of in-depth understanding and mining.According to an audit practitioner's point of view,since 2003 the Audit Commission has released the audit results announcement to conduct a comprehensive in-depth content analysis,reveals the current situation of the implementation of the audit results announcement,find out the shortcomings of the audit findings,audit recommendations,etc.,and then analyze the specific reasons for the problems,and finally try to put forward relevant suggestions.This paper consists of five parts,the first part is the introduction,mainly introduces the basic situation of the audit results announcement in our country,and analyzes the current research status of the audit result announcement system from the aspects of the existing problems,the causes of the problems and the improvement suggestions;the second part is the theoretical basis.This paper is based on the theory of public accountability,the theory of information symmetry,the agency theory and the public choice theory;the third part is the implementation of audit results announcement.The author focuses on the announcement of the implementation of the overall situation,the contents of the announcement,the audit found that the audit recommendations and other four aspects of the contents of the 765 audit results announcement;the fourth part is the conclusion and discussion.Through the analysis of China's current audit notice is not comprehensive,the content of the announcement,repeated trial repeat offenders "still exists,the audit recommendations in order to solve the problem is not strong,the relevant legal system should be improved,and the causes of the problems are analyzed;the fifth part is the policy recommendations.Propose that our country should accelerate the province following the local audit organs property unified management,strengthen the audit results announcement system construction,strengthening the audit work of propaganda,and enhance the audit rectification work,optimize the structure of audit personnel policy construction.