| Auditing information disclosure is an important way to enhance the transparency of audit work and the credibility of law enforcement.In recent years,with the further improvement of audit influence,the public’s desire for access to audit information has become more and more intense,which puts forward new and higher requirements for the disclosure of audit information.At present,China’s government audit information still exists.Public content is not normative,public way is single,lack of system guarantee and so on problems,need to be solved and consummation further.This paper uses the methods of literature research,investigation and analysis,theory and practice,and studies provincial government audit information disclosure problem by taking the audit office of yunnan province as an example.From the basic theory of government auditing information disclosure,explain the theoretical basis of government auditing information disclosure,content,defining the way,channel and the safeguard mechanism,combing the bureaus of yunnan province information disclosure regulation and policy basis,bureaus of information publicity in yunnan province development present situation,existing problems and the reasons for a detailed description,in view of the problems puts forward the countermeasures of improvement,in order to enrich the provincial level government auditing information disclosure problem research literature theory,perfect the bureaus of yunnan province information disclosure system,improve the quality of government auditing information disclosure.The innovation of this article is to audit the content and scope of the information disclosure carried out a more clearly defined,for the government audit information,and gives a detailed description of public security mechanism,formed a relatively complete system of theory analysis.On this basis,through investigating and analyzing the bureaus of yunnan province from 2013 to 2017,a total of 5 years of information publicity work related situation,grasp the present situation of information disclosure,and found the information concepts backward,open content is not comprehensive,public way to be rich,the effect is not ideal in public,and from the legal system,audit system,safeguard mechanism,the external environment and so on four aspects analyzes the reasons,put forward to perfect the government auditing information disclosure laws and regulations,strengthen the audit independence,enriched the contents of the audit information,broaden the audit information publicity channels,improve the auditing information disclosure mechanism,and create a good audit information disclosure of internal and external environment and so on six aspects. |
