Research On Improvement Measures Of Audit Results Announcement Work In Liaoning Province

In recent years,as the government invests more and more funds in public construction and public sector management,citizens,as masters of the country,have huge information needs for the performance of government duties and the use of funds management.As a part of the supervision system of the Party and the state,auditing can play an important role in national governance by delivering audit results to the public.It can be seen that the announcement of audit results has become an inevitable trend in the development of auditing.In December 2003,the National Audit Office took the lead in announcing the first audit results,marking the formal launch of the audit results announcement.Liaoning province followed suit and began to implement the audit results announcement system in September2006.The implementation of this system can not only promote the openness of government affairs and ensure citizens’ right to know,but also expand the influence of audit and improve the transparency of audit work.Based on this background,this paper uses the principal-agent theory,asymmetric information theory and signal transmission theory and thinks of the audit results announcement as the research object.From the three aspects of the audit result announcement signal about issuing,receiving and feedback,this paper makes statistical analysis of the quantity,quality,content,communication channels and feedback channels of audit results announcement and studies the status of audit result announcement in Liaoning Province.At the same time,It uses interviews and other methods to summarize the existing problems and analyze the reasons.In the final,this paper aims to inspire audit results announcement work in Liaoning province and provide suggestions for improvement through summing up the excellent experience.This paper finds that there are still some problems in the announcement of audit results in Liaoning Province,which are mainly reflected in the following five aspects: insufficient quantity of audit results disclosure,unclear scope of matters,low quality,low social attention and lack of information feedback.Through in-depth interviews with audit institutions,auditoried institutions and the public,this paper analyzes the reasons for the problems existing in the announcement of audit results in Liaoning Province,and points out five prominent reasons,which are the lack of independence of audit institutions,the imperfect mechanism of audit announcement system,the insufficient ideological understanding of government institutions,the single way of publicity and communication,and the lack of interactive feedback mechanism.According to the above research results,this paper puts forward improvement Suggestions centering on the signal transmission theory,so as to promote the improvement and development of audit result announcement in Liaoning Province.