The Research On Problems And The System Setting Of Chinese National Audit Reporting System

With the development of democratic politics,public has a increasing demand for right to know.As an important approach to get right to know,national audit reporting system was brought forward by Chinese statesmen.On Jul. 1,2003,National Audit Office of the People's Republic of China told clearly that national audit reporting system would be pushed and the effect of supervision of public opinion would be bring into play in its paper named The Layout of National Audit Office's Programming from 2003 to 2007. For some causes, there are many problems in national audit reporting system.As a result,it is hard to play an effective role.In China, it is still in the initial stage to construct and operate announcement mechanism of government audit findings. There will inevitably be some noise and friction in self-construction of all aspects as well as coordination between them. To solve these issues, in particular, to build and optimize the mechanisms of implementation, it is of great significance for the standardization and development of the announcement mechanism of government audit findings.Based on these reasons, this paper aims to identify the system of audit results announcement of the main problems that exist based on theory and empirical, indicates the appropriate measures for improvement with a view to reform of the system of national audit announcement to offer theoretical references.This paper describes the national audit reporting system briefly.Based on the well-defined concept of national audit reporting system,the paper analyzes the history of development of Chinese national audit report. Then the paper analyzes the status quo of the national audit repot system and finds out the major problems in the national audit reporting system based on questionnaires. We analyze the national audit reporting system under the existing system of national audit by system validity theory, game theory and empirical approach. And then, the paper bring out some measures and set a new system.The main innovations in this article are as follows.â‘ When we analyse announcement system of government audit findings, we take the government and the public as game participants instead of the audit institutions and the government or the audit institutions and the public, which makes the research more in-depth. â‘¡When we look for the causes of ineffectiveness of the current announcement system, we combine descriptive statistics and non-parametric test method, which avoids one-sided conclusion caused by purely normative analysis in most similar studies. Based on these studies, we put forward relevant policy recommendations and carry out design of the system for all aspects of the announcement system of audit result such as legal system, procedures, content, form and relevant supporting measures.â‘¢Using linear regression theory, we design questionnaire and analyse the main factors influencing government audit result. By regression analysis, we identify the main factors and further infer the main reasons for problems in announcement system of government audit findings.