Research On Government Audit Reporting System In China

In December 2003, China national audit released the first audit results announcement "Anti-sars Special Funds Donated Money and the Audit Results," the audit results announcement system establishment, and starting a powerful "audit storm". The audit storm draws public attention due to publicity and report problems of the audit report. To make audit not a storm any longer, it must implement the audit announcement system. Li jinhua points, it is an important measure to guarantee audit report transparency and reduce the audit risk that the government must accelerate the audit results announcement process. At the same time, along with the national democracy in China's economic development and improving political enthusiasm of the masses, the hot issues concerned in the prevention of corruption, restricting power and public affairs, the national audit on the prevention of corruption and the role played by the government supervision function, therefore, a government audit announcement system becomes the inevitable trend.This paper uses the normative research method to anaylize Chinese government audit announcement system results. The first part introduces Chinese government for quotation, audit results announcement system research background, significance, the literature review, the paper writing thoughts, research methods and the basic framework, etc. China is based on the public ownership as the main body of the socialist country, the citizens' information, the audit results announcement system is the civil basic rights, especially when audit storm, the public and the audit information to improve the transparency of the audit is an inevitable trend. Therefore, taking the Chinese government audit results announcement system as the research object has an important theoretical and practical significance. Domestic scholars have done system research mainly on audit proclamation system of the theoretical foundation, principles, contents and audit proclamation system results of auditing risk and form, and how to improve the audit results announcement system. Foreign scholars mainly aimed at the national audit report and the characteristic of the system.This is the second part of the basic theory, the first part introduces the meaning of audit results announcement system, namely the audit announcement system is a kind of behavior rules or guidelines that when the national audit institutions and organizations authorized by the laws and regulations exercise supervision and administration in the audit law, they report the audit report, audit decision etc. to the public. Then introducing the differences between the audit results and the announcement announced the audit report, the audit information reported. And summarized the theorical basic of the government audit results announcement system, which is based on the theory of supply and demand, the basic theory of responsibility, information asymmetry theory, the theory of public choice theory.The third part is the key, which is divided into 2,3 and 4 part. The second chapter introduces the development process of our government audit results announcement system, including the characteristic of the system during the northern warlord government period, the revolutionary government period, the national government and the new government audit results announcement. And for our present system of government audit notice major problems, including the audit results announcement system has obvious features of the Government's internal control, audit results announcement of the variety, quantity, limited in scope, audit results, the time notice is not timely, not fixed Audit results announcement reflects not solve such problems, in-depth analysis of the causes. Mainly displays in: lack of independence, the audit system implementation audit results announcement, part of the existing concept audit results announcement system of the legal system is not perfect, the imperfect system of external environment. Since audit results announcement propaganda, some government leadership have some idea that "e-government information and ideas different between enternal information. Audit institutions of feudal autocracy of the times leading cadres have official public light of your thoughts, leading to system audit results announcement delay in the implementation process. The audit proclamation system system of laws and regulations are not perfect, for example laws and regulations is not high, the level of laws and regulations, and the information is not complete legal norms and law expression owe deficient, and conflict with privacy laws rigid. In the system of external environment, because the publicity of government information and backward legislation make audit results announcement system lack of powerful legal support, guarantee, and a good social environment. The third chapter of legislative system has a detailed introduction about the national audit proclamation system features under the judicial system, independent system and administrative system, the paper analyzes four system of government audit results to give Chinese government audit announcement system reform and improve the reference .Mainly displays in: the independence of audit institutions, the audit procedures of the content of the audit quality standardization, the fair sex, etc. The fourth chapter in combination with the reality, and the system analyzed how to perfect our country government audit proclamation system, and puts forward the feasible measures, for example, set up a social development of government audit mode, establish modern consciousness, strengthen ideological construction, constructing government audit announcement system of the legal framework, to strengthen the audit information feedback mechanism, perfecting the system of government auditing external environment, and gradually establish related supporting system.