Study On Government Audit Announcement System

The government audit proclamation system is one of the important measures of law-enforcement for the public and government for the people. It will deliver the information of the audited units to the public using country's resources and protect the people's right to know effectively. It is necessary for the governing of a state and the building of a service-oriented government. it was pointed that the audit office should intensify the openness of auditing information, insist and improve the system of audit announcement, combine audit supervision and social supervision, continuously improve the openness and transparency of the audit work, improve the government management function in the Eighteenth National Congress of the CPC.This article mainly adopts normative research method to study the Chinese government audit proclamation system. Firstly, the related concepts and basic theoretical of the audit proclamation system are analyzed. Secondly, the development course is taken apart from two levels of the audit work report and announcement of audit results. Consulting every-year audit reports and the announcement of 231 specific audit projects. Classifying the announcement type horizontally and analyzing the development and changes longitudinally. Thirdly, the paper finds that, it generates the positive effect since the implementation of audit proclamation system in our country through the analysis of the announcement, including safeguarding the public's right to know and punishing the corruption effectively. And the proclamation is also insufficient, including the imperfection of the related legal system, the limited scope and time delay of the announcement, the lack of auditing announcement reflecting rectification, and the less and disequilibrium of provincial announcement. Lastly, the paper puts forward suggestions for improvement, including improving the relevant laws and regulations, strengthening the independence of audit, establishing accountability of audit system, increasing the number of provincial audit announcement, expanding audit announcement type, and improving the content of announcement and utilization of the audit announcement and so on.