System Of China's Audit Results Announcement

The state audit is a tool for national governance, and its essence is to supervise and restrainthe power operation through performing its duties according to law, thus pushing countries toachieve good governance. With the development of democratic politics and the socialcomprehensive progress, the audit results announcement system arose at the historic moment,being an important practical path to effectively realizing good governance.The audit results announcement is a common practice in developed countries. Though ithas been for many years in China to explore the audit results announcement system underChinese characteristics, at the same time audit institutions at various levels constantlyaccumulate experience through pilot perform, and enacted many related laws and regulations inrecent years to implement audit results announcement system step by step, but the complete auditresults announcement system has not been established yet. On the one hand, audit results as thecore of audit results announcement system face when to open, what to open, how to open; onethe other hand, how to set the audit results announcement as a system, and establish thelong-term mechanism is still in the immature stage. There are still many problems inimplementing environment, open degree, notice form and so on. All these to some extent hinderthe development of audit results announcement system in China.Based on the related literature research at home and abroad and the basis of successful pilotprojects at home, through the comparison and reference to domestic and foreign different auditresults announcement system, this paper has the in-depth analysis of the defects in the auditresults announcement system in China from the point of legislation, program, content, way,accountability and so on. Then it analyzes the cause of the defects in the audit resultsannouncement system at the theoretical level, and designs the implementation path on that basis.Firstly, beginning with the connotation and theory of audit results announcement system,this paper carried on the system analysis of the concept of audit results, audit resultsannouncement, audit results announcement system and so on, and introduced the basic theory ofaudit results announcement system. Secondly, it analyzed the constituent elements of the auditresults announcement system, then summarized the practice achievements since theestablishment of audit results announcement system in our country. On this basis the problemsand reasons in audit results announcement system were analyzed with the means of empiricalstudy based on the sample of audit results announcement posted by national audit office andShandong audit office since2003.Thirdly, this paper studied comparatively on audit results announcement system at home and abroad, and in theory drew positive significance from foreignaudit results announcement system to promote the audit results announcement system in ourcountry normative and perfect. Finally, in the regime, legal system, program, content andstructure it designed the effective construction of audit results announcement system in ourcountry. In the current our country is on the important historical period of building socialismharmonious society, the writer hopes this study can help to deepen the government auditsupervision and improve the governance mechanism.