Research On Audit Results Announcement Of China

Since the audit report was first published in 2003,it has provided a stable and reliable way for the public to obtain information on the government's completion of the public accountability.The audit results Bulletin disseminates the relevant audit information,can help the public to understand the efficiency effect of the audit organ,the efficiency effect of the work of the audit unit,to understand the relevant information of the Government audit,and to mobilize the public to supervise and participate through social media,To help our country to participate in the governance of the public diversified governance model change.However,there are still some deficiencies in the announcement of government audit results,which hinder the effect of the communication.Through the analysis of the status quo of government audit results announcement,this paper aims to analyze its dissemination information,and put forward some suggestions on perfecting the audit results announcement to achieve the effect of strengthening audit supervision and achieving the expected spread.This paper combs the domestic and foreign documents related to the audit results Bulletin,expounds the purpose,quality and the research of the dissemination of the audit results bulletin,and defines the related concepts in this paper.In this paper,the audit results published by the Audit Commission and provincial auditing institutions as the research object,based on the theory of information dissemination theory,fiduciary responsibility theory as the basis for the Chinese government audit results announcement of the elements of each analysis,and then compared with the foreign situation analysis,combined with the poverty funds audit results announcement case,The paper studies the effect of the announcement of audit results and puts forward some relevant suggestions for the discovery.In the study of the status quo and cases of audit results announcement,the author finds that the interaction between the government audit institution and the public can form a kind of "virtuous circle",and the social public can promote the development of the audit results bulletin by participating in the supervision of public opinion,and the dissemination of the audit results Bulletin also comes with some additional information.Such information can enhance the credibility of the bulletin and help the public understand the announcement.But at the same time also found a series of problems,in view of such problems,the author of the audit results announcement elements and related factors to make recommendations,to promote the improvement of audit results announcement,in order to achieve better communication effect.In view of this kind of problem,the author from the audit authority and the government related department two angle suggestions,promotes consummates The audit result announcement,achieves the better dissemination effect.Based on theory analysis arid case study,this paper puts forward suggestions on the basis of information dissemination theory and fiduciary responsibility theory,hoping to help the dissemination effect of China's audit results announcement,thus promoting the development of China's audit results announcement.