Research On The Effect Of The National Audit Announcement On The Public

The origin of audit announcement is due to public's demand for the right to information.The public is one of the main receivers of audit announcement.Thus,the effectof audit announcement is mainly reflected in the public.By studying,the effect which the nationalaudit announcement affectsthe public in the process of cognization and behavior can be found.This thesis puts forward Suggestions to strengthen thiseffectso as to real play to thenational auditannouncement's role of "for the people".Firstly,this thesisintroduces the literature review,and defines the relevant concepts.In this thesis,the "effect on public" means the public develop the cognization and behavior to the cognitive object through the information.Secondly,this thesis introduces the cognization theory ofinformation communication and the stakeholder theory.Thirdly,this thesis analyses the national audit announcement effect on the public from three aspects:one is the cognization effect tothe audit institutions on the public,including the cognization ofdisclosure,disclosure timeliness and disclosure approaches.Two isthe cognization effect to the announced objectson the public,including the cognization of basic information,work results and rectification.Three is thebehavior effect of the public participatingin the audit announcement on the basis ofcognization,and is divided into "bottom-up" and "top-down".Finally,this thesis analyses a case,puts forward suggestions and conclusions.On the study of the cognization effects of national audit announcement on the public,the author finds:First,the public through the audit announcement information can knowthe auditing administration hasstrengthened the disclosure of audit,improved the disclosure timeliness and accuracy,and opened up new approaches of disclosure.But at the same time,during the process of cognization,the public can also find that the audit coverage for the central enterprises audit is not comprehensive enough,the time disclosure is more general,and the use of new disclosure approaches is also imperfect.Second,the public can getto know basic information of the announced objects,clearly understand their work problemsand rectification effect.But the public can't getthe basic Information of the announced objects in the same scale,and get less informationof positive results of their work.Besides,there is the same problem recurring phenomenon.On the study of the behavior effect of public participation,the author finds that on the one hand,the audit institutions shall take the initiative to guide the public to participate.On the other hand,the public will take the initiative to ask for the demand for audit announcement.But "Top-down" is the main way of public participation.Public initiative participation exists but is not general.The guide way of audit institutions is simple,and the specific guidance effect is not disclosed.On the study,the author finds the problemsexist,and puts forward the corresponding Suggestions.This thesiscombines thenational audit announcement with cognization effect theory and stakeholder theory.And itstudiesthe national audit announcement effect from the angle of the public,which has innovation in both research perspectives and research ideas.For the research conclusionsthis thesis throws out some Suggestions,so that the national audit announcement can better meet the needs of public's demand for information disclosure,and the existence and development of the national audit announcement will be more significant.