The disclosure of national audit results refers to the system that audit institutions disclose the procedures, contents and results of important audit matters within their jurisdiction to the public, which embodies the requirements of openness of government affairs and transparency of government finances.
The disclosure of audit results realizes the combination of audit supervision and public opinion supervision, which can effectively restrict and supervise government power and promote the transformation of government administrative mode. The disclosure of national audit results has changed the government audit institutions from passively providing audit reports at the request of the legislature, the National People's Congress, to actively disclosing them to the whole society. The publicity of national audit results improves the availability of government audit results, guarantees the public's right to know public information, and enables audit supervision, social supervision and public opinion supervision to play a joint role.