The Countermeasure Research Of Government Audit Information Disclosure In Dalian

"Strengthening the audit information disclosure, improving the openness and transparency in the work of the audit, understanding the audit conveniently, enlarging the audit effect and social influence" are the clear requirements of the audit work at the 18 th National Congress of the Communist Party of China. The disclosure of the National Audit Office audit information has been on the right track, but in China, the development of local government audit information disclosure is very uneven, there are many problems to be solved and improved.Using literature research, qualitative and quantitative analysis, comparative analysis and other methods, taking the audit office in Dalian as the research object, using the government auditing information disclosure evaluation index model and scoring rules, describing and analyzing the development status, problems and causes of the audit information disclosure in Dalian city, and drawing lessons from domestic and foreign experience and put forward suggestions for improvement.This paper uses the government auditing information disclosure evaluation index model and scoring rules to score present situation of auditing information disclosure in Dalian and other 14 sub provincial cities, finding that the level of audit information disclosure in Dalian is low through statistical sampling. And through further analysis find 4 problems, including the construction of website is not perfect, the development of grassroots audit institution information disclosure is not balanced, the audit results disclosure lags behind, the attention degree of the public is lower. On this basis, the paper propos improved framework includes five aspects: clear audit information disclosure list, strengthen the management and supervision of the grassroots auditing organ, promote the construction of mechanism, and strengthen the audit information publicity, and put forward five countermeasures and suggestions, including: Enhance audit independence of audit institutions, do a good job in the construction of mechanism, improve the quality of government audit information and change the concept to create a good external environment.