Research On The Problems And Countermeasures Of The Disclosure Of Audit Results

Under the general environment of governing the country according to law and open government affairs,people are looking forward to reliable government information.Audit results,as important achievements of auditing departments in supervising other government departments,state-owned enterprises and institutions,include important information such as major problems found in auditing,auditing treatment and rectification.At the same time,the disclosure of audit results is the embodiment of the government’s inward and self-revolution,so the government audit results are getting more and more attention and discussion from the public.Based on the research method of text analysis and questionnaire survey,this thesis analyzes and studies the published audit results in J District of Jiangsu Province,finds out the problems,and puts forward practical suggestions and countermeasures,in order to provide reference for enhancing the influence of audit results and improving the service quality and effect of audit institutions.Firstly,the basic concepts of audit results and disclosure of audit results are defined,and the “5W” theory,open government affairs theory,right to know theory and principal-agent theory are combed.The scope and angle of the research are set,and the related follow-up research is carried out on this basis.Secondly,through the text analysis and questionnaire survey of the audit results published in J District from2009 to 2019,focusing on the analysis of the present situation of the audit results published in J District,it is found that there are some problems in the disclosure of audit results in J District,such as the audit institutions’ weak willingness to disclose,the incomplete disclosure content,the narrow communication channels of open media,the low awareness of people’s right to know and the poor publicity effect,etc.Finally,drawing lessons from domestic and foreign experience in the disclosure of audit results,this thesis puts forward some suggestions,such as stimulating the openness and autonomy of audit institutions,defining the boundaries of open content,expanding open channels,improving people’s awareness of the right to know,and establishing an open feedback system,so as to improve the transparency and influence of audit results.