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Research On The "Announcement System Of Audit Results" In China's "Audit Law"

Posted on:2021-01-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q YangFull Text:PDF
GTID:2416330626461247Subject:Law and law
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Audit system is an integral part of the modernization of national governance ability and governance system.Based on the "audit result announcement system" in China's "Audit Law",this paper reflects on the legislative status and audit practice of the "administrative" audit system.On the one hand,from the aspect of audit legislation,this paper introduces several types of the mainstream audit(announcement)system in the world at present,and holds that the "administrative" audit system has a significant impact on the announcement of audit results;while Article 36 of the Audit Law of China stipulates that "audit institutions can report audit results to relevant government departments or to the public",this paper holds that We should change the "can" to "should",change the authorized standard to the ordered standard,simplify and adjust the approval procedure of audit result announcement,and change the "administrative" audit system with the times.On the other hand,from the aspect of audit practice,this paper introduces the basic status of our country's audit result announcement system in terms of legislation and practice,and takes the audit practice work of Gansu audit system as an example,thinks that the provincial audit office clearly requires that the audit results should be made public to the society in the audit report,but in addition to printing and distributing the individual books,the way of publicity is very limited,and social supervision and However,the county audit bureau didn't mention the contents of the announcement of audit results in the audit report,and the disclosure of audit results of grass-roots audit units is still a serious disaster area of reform,which requires great efforts to open the last kilometer of audit disclosure.The first chapter is the introduction.The second chapter describes the basic connotation of the audit results announcement system,including the basic definition,theoretical basis and practical significance of the audit results announcement.The third chapter introduces the general situation of the world's mainstream audit(announcement)system,and analyzes the important influence of "administrative" audit system on the announcement system of audit results.The fourth chapter introduces the current situation of audit results announcement system in China,including the development process,legislative status and four major defects.In the fifth chapter,the author selects four representative cases from nearly 100 audit reports of Gansu audit system to illustrate the current situation of audit results announcement of provincial and county audit institutions in China.The sixth chapter is the conclusion and Countermeasure of this paper,including the countermeasure of audit legislation and the suggestion of audit practice.
Keywords/Search Tags:Audit Law, government audit, audit result announcement system
PDF Full Text Request
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