Suggestions for Improving the Announcement System of National Audit Results

Yulin Hao

《Frontiers in Economics and Management》 2卷12期 (2021/12) Pp. 288-292

https://doi.org/10.6981/FEM.202112_2(12).0038

摘要

The announcement system of national audit results is an important path for national audit to promote the modernization of national governance, it refers to a system in which the national audit institutions disclose the audit results and audit decisions to the public through certain media and correct and implement the problems found through the supervision of public opinion. As a supervision and restriction mechanism, the announcement system of national audit results can truly realize the democratic supervision role of national audit only by enhancing its transparency. But at the same time, the announcement system of national audit results is not perfect, and its role is difficult to play. This paper reveals the current situation and main problems of China's national audit results announcement system, and then puts forward some suggestions to improve it.

關鍵字

National Audit ； Audit Results ； Announcement System ； Suggestions

參考文獻

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