The Legal System’s Analysis Of The National Audit Results Announcement

The establishment and development of audit results announcement system is our country socialist democracy and the legal system and the inevitable choice in the process of market economy system reform, under the new situation is an important part of the development of the national audit system in China. Audit system development under the new situation in our country, the establishment and development of audit results announcement system is beneficial to set up sunshine government, to maintain the public’s right to know, is advantageous to the prevention and control of audit risk, to promote national political civilization and social harmony and stability. On July1,2003, the national audit office formally announced the auditor audit work in2003-2007development plan, and clearly put forward in the planning of the implementation of audit results announcement system, give full play to the role of social supervision by public opinion, to strive to do all2007audit and special audit investigation the results of the project, in addition to involving state secrets, commercial secrets, and other content should not be disclosed, all announcement to the society. This is the earliest prototype of provisions of audit results announcement system in China. But to greatly promote the development process of audit results announcement system in our country, give full play to the role of the audit supervision system, must establish and perfect to adapt themselves to the development of the legal system. In spite of the auditing system development course of more than30years, our country related legal system is perfect. But in overall and deep perspective, China’s legal system of audit results announcement is still exist many problems, is not conducive to the development of the cause of the audit in our country. Therefore, the audit results announcement system legal construction research is becoming a hot spot of the current auditing theory and practice.This article besides the introduction, consists of three parts:the first part, overview of state audit results announcement system; Mainly elaborated the national audit and audit results announcement of the definition, characteristics, legal basis and the architecture, function, theory foreshadowing for the full text writing; The second part of China’s national audit results announcement system problems existing in the law; This is the main content of this article, the author through in-depth analysis of China’s national audit results announcement system problems of law, and points out that do not have a good legal environment, law, content design is not reasonable, announcements, application Settings, and remedy, supervision, legal responsibility mechanism, etc. The third part about the perfect our country law specific Suggestions for the construction of audit results announcement system. This part is the core content of the article, is also the innovation of the article. Specific recommendations include: improve the audit results announcement system run legal environment, build a sound legal system, to modify or extend some existing national audit results announcement system of laws and regulations content. In order to promote the health of the Chinese audit results announcement system, orderly and rapid development.