Research On Governance Effect Of Audit Information Disclosure

China's first audit results announced in 1999,the report revealed a lot of problems concerning the appropriation of water conservancy construction funds by the Ministry of water resources,which had caused a strong response from the public.The disclosure of audit information plays an important role in the government audit,by the end of 2017,291 audit results had been announced to the public.What role did audit institutions make to disclose these audit information? How is the effect of governance? What role does it play in enhancing audit governance capability? This article is based on these problems to study the governance effect of audit information disclosure.This paper first combs the literature on the research of audit information disclosure system at home and abroad and the research on the effect of audit.Secondly,what aspects of the evaluation standards of audit governance effect and the effect of audit information disclosure are discussed respectively,and then the mechanism and path of the conducting machine between the two are constructed,and again,in the form of case to illustrate the audit governance effect of audit results announcement,and analyze the effect of audit governance in recent years based on the statistical data of China audit Yearbook.Through the form of case analysis,it explains the positive effects and shortcomings of the audit information,and analyzes the reasons for the shortcomings.Finally,it gives some suggestions to improve the effectiveness of the audit governance.