| December 15th , 2003, National Audit Office of the People's Republic of China (CNAO) announced the announcement of Audit Findings about Special Funds , the system of state audit report is formally established from now on . So from the CNAO announce the first audit result to February 15 this year, 19 audit reports have been announced, These audit reports that is been called"audit storm"by the medium announced as a result to release as soon as in the society to cause strong echo, so how its effect actually is? What's information it delivered towards the social public? And whether have the asking responsibility system after Announced to promise its authority? This is the main issues article discusses.This text takes the effect of 19 government audit announcements as research object, takes the trading cost theories, North's contrary theory and signal to deliver theories as the theories foundation and the tool to carry on analysis and study. This paper is divided into five chapters discussed by the government audit system for the analysis of results. Introduction of the first chapter, explained the significance of papers and research background, evaluated the research state and the main results of the study about home and abroad, and make the research paper trails. The second chapter is about the analysis of government audit report system, expounded on the Chinese government audit report system for the foundation, source and the status ; Chapter III of this essay is a key component, the use of information economics and game theory as the theoretical tools to the Chinese government in the audit process of the economic essence of system analysis; Chapter 4 is a system for auditing the international comparative studies, the selection of some of the major countries, One can see from our institutional audit notice some limitations; Chapter 5 is on notice after the audit accountability audit of the development trend or direction outlined the general framework and strategy for implementation of the proposed . At last, we reviewed the full text.Through analyzing educes the main conclusion and new meaning of this text as follow:1, currently our country's audit announce system still exist some shortage, such as the audit announced scope over small, didn't yet be completely build up mechanism guarding against audit risk and audit announcement system of the implement check and supervision is weaker and lack of audit special report system, the administration mode limit and lack of the environment audit by law and responsibility pursue etc.2, Aim at the problem be reflected by audit announcement system , should through strengthen the law system establishment of the system , establish the information feedback mechanism after audit announcement, and improve the audits a personnel character etc.3, The new meaning of this stationery is that from angle of signal delivers theories economic essence and the formation mechanism of the signal delivers theories to carry on the system economics principle analysis to the government audit, think the government audit announces as a result to provided outrun of announcement itself toward the social public reflect of some information. |
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