Research On Audit Annuncement In The Period Of The Republic Of China

With the development and progress of national auditing,the degree of audit information disclosure has attracted more and more attention from the society.The Third Plenary Session of the Eighteenth Central Committee of the Party repeatedly emphasized "strengthening the control and supervision system of power operation",and the disclosure of audit information is one of the important paths.The disclosure of audit information can promote the rectification of the audited unit,promote the openness and transparency of government affairs information,and ultimately promote the realization of audit supervision.Of course,the disclosure of audit information is not a problem that people only realize today.In modern times,due to the spread of western thoughts,China’s government audit system has started from traditional to legalized and standardized,and it has also begun the process of openness.During the Beiyang government,sporadic and scattered audit information began to be published in the "Gazette" at that time.During the period of the Nanjing National Government,the Audit Department began to officially publish the "Auditing Bulletin" and published a large amount of audit-related information to the public.The formation and development of the audit bulletin system during the period of the National Government,on the one hand,was influenced by the Western democratic ideological trend,on the other hand,it showed that the auditors at that time had realized the importance of audit information disclosure and tried to let other government departments through the audit bulletin To understand the work of the audit department with the public,and participate in financial supervision,and promote the normal and effective operation of finance.At present,there are many research documents on the auditing system during the period of the National Government,but there is no research on the disclosure of audit information in the Republic of China.Considering that the carrier of audit information disclosure during the period of the National Government was mainly the "Audit Bulletin",by studying the contents of the "Audit Bulletin" one can fully understand the status of the audit information disclosure at that time.And the audit bulletin has been preserved in archives and libraries so far,which also provides the possibility for related research.At the same time,based on a large number of studies in the academic community that use signal transmission theory to study the effect of audit informationdisclosure,this article uses signal transmission theory on the basis of research and research on the issuance history and content of the "Audit Gazette",from the main body of signal transmission The four dimensions of object,transmission process and signal itself analyze the audit bulletin system of the National Government period.Through research and analysis,the audit bulletin of the National Government period has obvious advantages in the independence,transparency and quality of audited public information,but from the object of signal reception,there are obvious limitations in the forward and reverse transmission of signals.And ultimately lead to poor disclosure of audit information.The article finally combines the historical environment of the National Government period,analyzes the reasons for the results from the perspectives of the Kuomintang political dictatorship,the limited financial impact on society,the weak foundation of civic education,and the single method of audit information transmission.The communique system enlightens today’s history.