Research On Local Government Audit Results Announcement From The Perspective Of National Governance

China’s goal of "promoting the modernization of national governance system and governance capacity" reflects the new concept of the government and the public jointly governing the country.As the basic institutional arrangement of national governance,national audit constantly corrects the deviation of national policies through tracking audit,guides the behavior of government officials through administrative incentives,and regulates the behavior of government officials through administrative supervision.It plays a very important role in promoting the implementation of major policies and the development of people’s livelihood.The development and implementation effect of the national audit results announcement system is an important part of my country’s audit work.At present,my country’s audit announcement system is developing year by year,and is gradually moving towards a transparent government.The number of audit result announcements is increasing year by year,and the scope,type and content of the announcements are becoming wider and wider,which promotes the steady development of China’s democratic political construction and can effectively prove the improvement of China’s national governance ability.However,in the face of the increasingly rich demands of the public,in order to give full play to the immune role of national audit,the audit results announcement system needs to be implemented more deeply.At present,the development of audit results announcement of local governments in China is far from the requirements of national governance,and there are some problems,such as small number of announcements,incomplete content,poor timeliness and so on The characteristics of the government should be further improved.Therefore,this paper aims to start from the requirements of national governance on audit results announcement,take Binzhou audit institutions as the research object,analyze the specific practice of Binzhou audit results announcement,analyze the existing problems according to the requirements of national governance on audit results announcement,find the reasons for the problems,and put forward reasonable suggestions from the perspective of local audit institutions.This paper uses sampling statistical analysis to find the gap and deficiency between the audit results announcement of Binzhou audit institutions and the demand of national governance,such as the small number and single type of government audit results announcement,the low integrity and timeliness of audit results announcement,the single way of audit results announcement,the low degree of public concern,the implementation of rectification was not made public,and the unclear audit opinions.This paper analyzes the reasons from the following aspects: the defects of audit result announcement system,the test of audit quality,the lack of public participation consciousness and the lack of good social atmosphere,and the obstacles of dual leadership system.In response to the above reasons,this article proposes the following suggestions from four perspectives:First,improve the audit results announcement management mechanism,clarify the principles of audit results announcements,clarify the details of the audit results announcement system,and establish an announcement quality evaluation system.The second is to improve the quality of government audits by strengthening the construction of the audit team,innovating big data audit methods,and strengthening the implementation of audit rectification.The third is to deepen the construction of audit documents,strengthen publicity and education,increase the sense of responsibility of auditors through the development of audit spirit exchanges and seminars,establish a scientific audit management system,and promote audit culture through multimedia channels.The fourth is to continue to promote the unified management of personnel,financial and material resources of local audit institutions,and achieve the independence of finance,personnel,and business of audit institutions at the city and county levels.The research in this article attempts to provide theoretical support for the continuous advancement of the audit results announcement work at the city and county level,and to provide reference opinions and suggestions for the implementation of the actual announcement work.