Research On The Legal Regulation Of Government Audit Results Announcement System

Government audit results annoucement provides a platform for the audit authorities to make their work be kown to the public.A refined audit results announcement system will help to regulate audit behavior,strengthen audit effect,protect people's rights to know and supervision,improve credibility of audit enforment,and promate national democracy and legal construction."The Audit Commission work plan from 2003 to 2007” pointed out that " to 2007,all the audit results,except those involving state secrets,commercial secrets and others should not be disclosed,should be made public." Since 1996,China has began to issue budget audit report in newspaper.From 2003,audit results are announced on official website of the Audit Commission.Audit results announcement system has a history of more than 20 years.However,as of today,the effect of audit results announcement is still not acceptale.Based on the above background,this paper focuses on the audit results announcement system,aiming to find the way to establish a perfect audit results announcement system and improve the transparency of the government.The main contents of this paper are as follows:The first part is an overview of the government audit results announcement system.This part mainly introduces the relevant definitions and characteristics of audit results announcement system.The second part analyzes the necessity of government audit results announcement from the following five points: rule by law,administration according to law,information openness and right to know,equality and social effect.The third part is current status of government audit results announcement and its legal analysis.This part is the key content of this paper.It firstly shows the audit results announcement situation of our audit authorities,and then analyzed why it occures from the legal side.The author points out that the main problems are imperfect legal operation environment,imperfect content regulation,lack of procedural norms,and lack of safeguards such as supervision and accountability.The fourth part is suggestions about government audit results announcement system.This part is the core of this paper.Based on the reality and relevent experiences,the author systematically discussed how to improve our government audit results announcement sysem,and come up with a lot of innovative suggestions from the perspective of legislation,content,procedure,supervision and accountability,etc.