The Research On Problems And Reasons 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.First,this paper describes the national audit reporting system briefly.Based on the well-defined concept of national audit reporting system,the paper put forward the principal-agent theory as a basis for further study. By analyzing the course, the status and the characteristics of Chinese national audit reporting system, we find out the major problems in the national audit reporting system. We analyze the national audit reporting system under the existing system of national audit by game theory,empirical approach and subjective and objective ways. And then, the paper bring out some measures. Our purpose is that the main problems of the national audit reporting system should be find out from a theoretical and empirical approaches,and some appropriate measures for improvement should be took.This paper includes some parts.The first part is introduction.The second part is basic theory.The third part is the analysis of status quo.The fourth part is the analysis of reasons.The fifth part is policies.The sixth part is conclusion.