Research On The Impact Of Audit Result Announcement On Anti-Corruption Cognition Based On Public Perspective

Corruption is an external manifestation of power abuse and a major obstacle to the development of human society.It does not exist only in one period or one region,but it spreads in all regions and eras of the world.In the report of the 19 th National Congress of the CPC,General Secretary Xi called for “improving the party and state supervision system”,“reforming the audit management system”,and “connecting intra-party supervision with state supervision,democratic supervision,judicial supervision,mass supervision,and public opinion supervision ”.The unified supervision system will clean government.Therefore,the government audit work is becoming more and more important in the national corruption governance system.Audit results announcement is an important part of government audit work,but its dissemination effect and cognitive function are an extremely important issue that can be easily overlooked.Therefore,from the perspective of public perception,this paper studies the cognitive impact of audit results announcement.Effect,summarize the deficiencies in the dissemination of the audit results announcement,and put forward relevant policy recommendations.In the literature review section,this article summarizes the research literature on audit results announcements,including the quality and impact of audit results announcements,the factors affecting the dissemination of audit results announcement information,and the role of dissemination;The research literature on public anti-corruption has also been studied,including role of public participation in anti-corruption and the public awareness of anti-corruption.At the same time,this article defines the key concepts,and sorts out the socialist anti-corruption theory and information cognitive theory.Afterwards,this paper explores the impact of audit results announcement on anti-corruption cognition,that is,the impact of audit results announcement content on anti-corruption cognition and audit result announcement behavior on anti-corruption cognition.Immediately after,this article uses the before and after comparison experiments to study the impact of the announcement of the audit results on anti-corruption cognition.It is found that the audit result announcement has a significant effect on the anti-corruption cognition.The audit evaluation information has a negative impact on the anti-corruption resource dominance cognition.It is found that the information has a negative impact on anti-corruption work performance cognition and anti-corruption work cognition;audit rectification information has a positive impact on the perception of corruption punishment intensity,and a negative impact on the perception of corruption loss recovery.Through case studies,this article studies the impact of audit results announcement behavior needs to be urgently addressed on anti-corruption cognition,and finds that there are still many problems in the audit behavior of audit institutions,which exacerbates the negative effects of the audit results announcement information cognitive impact.Finally,this article summarizes the main conclusions of this article,and puts forward policy recommendations from the aspects of announcement content and announcement behavior.The possible innovations in this article are to study the impact of anti-corruption cognition from the perspective of the information audience-the public,to find the deficiencies in the dissemination of audit results announcements,and to put forward corresponding countermeasures and suggestions for this.Subsequent research provides a new perspective.