The Research On The Practice Of Audit Results Announcement System Of The Basic Audit Institution

It has epoch-making significances in the audit history in our country and is also the inevitable request of the modern audit to implement audit results announcement comprehensively. The announcement of the central audit results initiates"the audit storm"and produces important promotion effect to combating corruption even political system reform of our country. However, because of the imperfect audit system, imperfect laws and regulations, light public culture and so on, the practice of audit results announcement of the basic audit institution still has many problems which are not in accordance with the modern democratic government. Not only can it harm citizen's rights to know, but also weaken the function of joins forces of the audit supervision and the supervision of public opinion. Therefore, analyzing deeply into what factors hindered the execution of the practice in the process of the audit results announcement system of the basic audit institution and what countermeasures should be taken to speed up the practice will not only have the significant theoretic value but also have the vital realistic significance.At present, researching to the practice of audit results announcement of the basic audit institution in audit research is relatively fewer. This paper takes the practice investigation of audit results announcement in partial audit institution of Shaoyang in Hunan Province as foundation and it conducts to summarize systematically about the practice situation and the problems of audit results announcement of the basic audit institution in our country. The main questions include:On the one hand, the audit results announcement system exists only by the article, the majority of basic audit institution doesn't handle affairs according to regulations and promote audit results announcement positively. On the other hand, the audit results which have already announced also have flaws such as limited quantity,unitary content,unstrung authenticity and dislocation objects to the audit results. The primary causes of the above questions which exist in the process of the practice of basic audit results announcement lie in:Firstly, audit system restriction. What our country uses is the administration audit system, the basic audit institution are led by the same level government and the higher audit authority. This has restricted the independence of the basic audit institution to some extent and affected the reliability of the audit results announcement indirectly. Secondly, the laws and regulations are not perfect. The correlative laws and regulations of audit results announcement system which has characteristics such as low legal level,not standard indication,incomplete content etc. caused audit results announcement lacking of rigid restraint. Thirdly, the flaws of basic audit institution own. Because the implement of audit results announcement is a double-edged sword. Not only can it disclose the situation of audited unit, but also make the work of audit institution own to the public. Therefore, it caused that audit institution contradict audit results announcement negatively from the idea. Moreover, the insufficiencies of audit institution own technology and personnel provide are also important attributes which lead audit institutions cannot develop audit results announcement positively. Fourth, the audit culture is light. Because the audit enterprise started lately in china and the audit culture isn't like the sub-culture such as the government,the enterprise and the social which is familiar by the people. This also weaken the public,s demands of audit results. Finally, how to promote the practice of audit results announcement of the basic audit institution may begin from the following several aspects: First, reforming the audit system gradually and enhancing the independence of basic audit institution; Next, consummation the audit laws and regulations and casting rigid auditing system; Third, reorganizing the audit institution and constructing qualified basic audit main body; Fourth, constructing audit culture and building the national audit atmosphere.