Research On Function Of Closing Announcement Of Audit Institutions Transferring

In May 2018,general secretary Xi stressed at the first meeting of the central audit Committee that "reforming the audit management system and establishing the central audit Committee are major measures to strengthen the party's leadership over the audit work".In the "four comprehensive" overall strategic layout,the audit institutions will deal with the issues that will not fall within the scope of the audit institutions' statutory duties or authority according to law after finding clues of violations of laws and regulations in the relevant activities of the auditees.This is the embodiment of the audit institutions' giving full play to their audit supervision duties,which can better play the important role of audit in the party and state supervision system,and ensure that the audit should be conducted in a thorough and strict manner,with strict accountability.At present,the announcement of the transfer and completion of audit institutions continues to play an important role every year,but it is also affected by many aspects,which easily leads to the ineffective use of audit results of audit institutions.This article studies not only the transfer of audit organs to judicial organs,but also the supervisory organs of the discipline inspection Commission and the higher authorities.the transfer acceptance department receives the illegal acts discovered by the audit organs in their work and then conducts further investigation and handling,and the audit organs release the results to the outside world.at present,there are few articles in the academic circle that analyze the function of the announcement of the transfer of audit.based on this background,a comprehensive and systematic study has been carried out.After studying the system of announcement of audit results,this paper combines the theory of fiduciary responsibility and the theory of information asymmetry to innovatively study the function of announcement of transfer and completion.According to the statistics of the transfer and completion announcements on the official website of the National Audit Office in recent years,it is found that the function of the transfer and completion announcements is in a good overall state,but there are still some areas that need improvement,such as the disclosure of the transfer and completion announcements by local audit institutions is not comprehensive,timely and standardized.This paper broadens the theoretical perspective of the research on the transfer completion announcement,expands the research scope of the function of the transfer completion announcement,The purpose is to specifically explain the functions of the announcement of the transfer and completion of audit institutions in promoting the performance of the government's public fiduciary responsibility,promoting the standardization and high efficiency of public power,enhancing the government's credibility,firmly promoting the construction of anti-corruption,standardizing the transfer behavior with audit institutions,supervising and tracking,and relieving the pressure of tasks,urging the audited institutions to rectify,improving the efficiency effect of the transfer and receiving party's handling,and ensuring the transformation of information advantages to realize two-way supervision.This paper summarizes some problems existing in the transfer and completion announcement of audit institutions in our country through cases,draws lessons from the good experience of the current transfer of audit institutions,and puts forward some detailed improvement suggestions,such as enhancing the attention of audit institutions to the transfer and completion announcement as a whole,establishing a complete management method for the transfer and completion announcement of audit,standardizing the process of the completion announcement,specifying the contents of the transfer and completion statement,and other government agencies formulating corresponding rules and regulations,etc.,so as to maximize the effect of the transfer and completion announcement of audit.