A Study On The Influencing Factors Of Dissemination Effect Of Audit Results Announcement From The Perspective Of Governmental Microblogging

Since the publication of the first audit results announcement in 2003,the audit results announcement system has been developed continuously,but it is not ideal for the traditional propaganda form,the communication content is poor,the timeliness is not strong,the interaction is weak and so on.The rapid development of new media,represented by microblog,provides an effective way for auditors to improve the dissemination of audit results.Based on this,this paper uses the method of questionnaire survey and empirical analysis to study the effect and influencing factors of audit results announcement in the view of government microblog.Specifically divided into the following areas:Firstly,it analyzes the relevant theoretical basis of the announcement of audit results under the perspective of government microblog.First of all,the article introduced the 5W theoretical model and related literature at home and abroad,as well as the definition of government microblog and audit results related to the concept.On the basis of this,the paper analyzes the communication effect of the current audit results announcement and the investigation of the dissemination effect of the audit results announcement from the perspective of the government microblog,and then analyzes the promotion effect of the government microblog on the dissemination effect of the audit results from the aspects of cognition,emotion and behavior.Secondly,it studies the theoretical factors of the dissemination effect of the audit results announcement under the perspective of government microblog and carries on the empirical test.As follows:On the one hand,the influencing factors in the study,from the"@ Nanjing Audit Bureau" and"@Ping An Beijing" case leads to the perspective of government microblog audit results announcement the impact of the dissemination of factors.And then use the "5W" theoretical model to construct the influence factors of communication effect and its relationship with the propagation effect.On the other hand,based on the empirical research of influencing factors,according to the above theoretical research basis and the results of this questionnaire,the influence of theoretical factors on the propagation effect is tested.The results showed that there was significant positive correlation between propaganda subject cognition,propaganda content acceptance and spread form richness and communication effect.Further research found that the propaganda subject cognition and the spread form richness had a greater effect on the communication effect than the others.Finally,after the above research,through the government microblog to enhance the dissemination of audit results announcement,under the perspective of government microblog audit results announcement dissemination effect of the influencing factors theory and empirical analysis,proposed recommendations as follows:using the government microblog publicity audit work to improve the public awareness on the Audit Bureau,using the government microblog fit the public needs to enhance the content recognition of audit results announcement,using the government microblog innovation audit results announcement to enrich the form of its dissemination.