Research On The Announcement Of Government Audit

Since National Auditing Administration gave the auditing working report to NPC in 1996, the audit has become more and more open-eyed and transparent, the auditing work has also been the focus of public attention. Audit is a kind of supervision and restriction mechanism, only strengthening its openness can produce better result. The practice of audit announcement can ensure the transparence of government audit and also can improve the quality of audit. According to The Development Planning of Audit for year 2003-2007, up to 2007,the result of all the auditing projects and special auditing investigation must open to public entirely, except the content involving the national secrets, the business secrets and other top-secret items. The implement of auditing announcement is the combination of auditing supervision and social surveillance, and the important measure to manage state affairs legally, boost lawful administration, which can buildup auditing transparency, broaden auditing influence, and promote the combination of national and international audit. The establishment of the system has important meaning in theory and realism. The realization of the announcement is a systemic project, not only needing external supervision and restriction , but also requiring support of the internal procedure. Therefore, there must be a integrated and serious system to guarantee the effective implement of the announcement.Firstly, this text sets forth the basic meaning and explores the theoretical foundation of auditing announcement institution;secondly, it shows the operational condition of auditing announcement institution under the diverse audit system in order to analyze and summarize the feasible developing road of the institution in our country. Thirdly, talk about the inherent problems and its' reasons on the development of the auditing announcement institution in china ,and the bring foiward the related countermeasure. At last, put forward suggestion on development and consummation of auditing announcement institution, and conceive how to achieve the goal. The test clarifies the conception, content, form, and principle of auditing announcement institution systemically to find the current problems, and aims to contribute to the normative , steady, efficient development of auditing announcement institution basedon deeply researching and discussing the those problems.