Research On Audit Results Announcement Of China’s Central Enterprise

In recent years, the Nation Audit Office promotes the implementation of audit results announcement so that strengthen audit and improve the China’s central enterprise. The audit results announcement plays an important role in audit supervision function and supervises the management of China’s central enterprise. But there are still some problems about audit results announcement of China’s central enterprise. It leads to enterprise into a vicious cycle that the same issues appear in audit results announcement every year. Therefore, researching on audit results announcement of China’s central enterprise plays an important role in audit supervision function.First, started with audit results announcement from the relevant literature, information communication and information asymmetry theory, this paper discusses the meanings such as audit results announcement, and combs the formation and development of audit results announcement system.Secondly, based on64audit results announcement of China’s central enterprise, this paper analyzes the situation of audit results announcement, points out that there are some problems in quantity, time and usage, and discuss the risky of audit results announcement with China’s national condition.Thirdly, this paper analyzes that the external environment have impact on audit results announcement of China’s central enterprise. On the one hand, administrative mode, laws and regulations restrict the audit results announcement’s openness, timeliness and authority; on the other hand, the social public promotes the role of audit results announcement and supervises the China’s central enterprise. Then introduce the case of China Three Gorges Corporation audit results announcement.Finally, based on the problems and influence factors of audit results announcement, some specific measures are taken from relevant government departments and audit institution.