This transparent approach can let the people see the determination and attitude of the government to administer according to law. The implementation of the audit result system is not only of great political significance for promoting citizens' basic rights such as the right to know, the right to participate in government affairs management, the right to democratic supervision of government work, and the right to enjoy information resources, but also plays a role of "pressure reducing valve" for resolving public grievances and alleviating public opinion. It can also unite people's hearts and promote their real rational and constructive understanding.
Announcement function
1. The implementation of the audit announcement system is conducive to the discharge of entrusted responsibilities. Entrusted responsibility is the starting point of all audit work, and only with entrusted responsibility can there be audit demand. In the whole society, the public is the owner of national resources, and they entrust the government to manage these resources. After the government assumes the entrusted responsibility, it should achieve the maximum benefit with the lowest resource consumption. In other words, there is a principal-agent relationship between the public and the government. In order to supervise the effectiveness of government work, national audit came into being. In this principal-agent relationship, the ultimate service object of national audit is the public. After the audit institution independently determines to perform the entrusted responsibility of the government, it will eventually report to the trustee-the public, and then the public will decide whether to remove the entrusted responsibility. It can be seen that it is the requirement of fiduciary responsibility to implement audit announcement and make the audit process and results public.
2. The implementation of the audit announcement system is conducive to supervising the implementation of audit results. The ultimate goal of audit is to supervise the behavior of the audited entity and urge it to correct its mistakes. Carry out the audit announcement system, organically combine audit supervision with public opinion supervision, make use of the characteristics of public opinion supervision, such as wide spread, quick response and great influence, "expose" the problems found in the audit, use social pressure to force relevant problems to be dealt with fairly, and feed back the results to the society, thus forming a huge deterrent, thus achieving the audit purpose.
3. Implementing the audit announcement system is conducive to improving the audit quality, because the audit process and results will be made public, and the public will pay attention to the audit behavior of audit institutions while supervising the audited units. This objectively puts forward higher requirements for auditors' work, and is bound to promote the improvement of audit quality.
Announcement convention
1. convention on legislative national audit bulletin, the national audit in the United States adopts legislative mode, and the General Accounting Office is subordinate to the legislative branch, that is, the Congress representing the public, and independently exercises audit supervision power over the President and his subordinate administrative departments. The concept of the audit announcement of the National Audit Office is that "audit is a kind of supervision and restriction mechanism, and only by enhancing openness can we better play the synergistic role of audit supervision, legislative supervision, public opinion supervision and social supervision". If it is found that the audited unit or individual has serious losses, waste or mismanagement. The General Audit Office will submit an audit report, including audit conclusions and recommendations. When necessary, the Senate and the House of Representatives will hold hearings. The audit report will be made public at the meeting, and the public can participate or be interviewed by reporters. It will be published in newspapers and broadcast on radio as needed, and the public will be given the right to consult the audit report. So far, the General Audit Office has participated in such hearings for more than 200 times, giving special reports to the audited units, and the announcement rate of audit results is as high as 97%. This way of announcement extends the supervision of audit institutions to the supervision of the whole society, thus greatly enhancing the deterrence of audit supervision. Australia's federal audit is similar to the US General Accounting Office and belongs to the legislature. Most of its audit results are also made public to the press and all walks of life through various means, including online, and are subject to public opinion and social supervision.
2. Convention on the Announcement of Judicial State Audit. French state audit is a typical judicial model, and the audit court is the highest audit institution in the country. It is independent of the executive and legislative departments and has judicial jurisdiction, thus strengthening the national audit function. The announcement forms of audit results mainly include: (1) The Audit Institute submits an annual audit report to the Parliament and the President on the audit results of budget implementation every year. At the same time, the public report will be published in the official national newspaper and made public to the whole society. The audit institute may criticize the audited entity in the public report: (2) The public report of the audit institute should be compiled into a book, extracted every year and published publicly. These audit publicity methods are very effective, which make all citizens understand and supervise the government and increase the authority and power of audit supervision. Italian national audit is also judicial, and the audit court is the judicial organ. The audit court submits the audit report of each audited entity to Parliament. 1958 259 stipulates that "within 6 months after submission of relevant documents. The audit court must submit audit documents to parliament. And report the audit results and then make them public. "
3. Convention on Announcement of Independent National Auditing, with Germany and Japan as the representatives of independent national auditing. In Germany, the Federal Audit Office and the State Audit Office are engaged in audit work according to the Constitution and laws, and are independent in the legislative, judicial and administrative organs. Audit institutions submit and publish comprehensive audit reports to the House of Representatives. If major problems of government departments are found in the audit, special audit reports will be submitted to the House of Representatives and the government at any time. Every year, the German Federal Audit Institute publishes the key contents of the annual audit report to the public and publishes it in public journals. Under this system, the combination of audit supervision, parliamentary supervision and news supervision greatly strengthens the function of state audit. In Japan, the national audit institution is also set up separately and is not affiliated to any department, forming a branch of the state power system. The accounting prosecutor's office is the highest national audit institution in Japan. It submits the audit report to the National Assembly, copies it to the Cabinet and the Prime Minister, and publishes it publicly through news agencies (except confidential agencies). In addition, audit reports are often rewritten into popular books and widely disseminated.
4. Practice of administrative national audit announcement. The audits in China, Russia, Sweden and other countries are all administrative national audits, and their internal government audits are strongly colored. Audit reports are not directly submitted to the legislature, but important audit matters assigned by the government are submitted to the government. Therefore, the transparency of audit institutions is low. From a global perspective, actively and effectively implementing the audit announcement system has become an international common practice and a key measure to guarantee the audit supervision function, which is a symbolic feature of the advanced nature of audit.
Perfect measure
In China's auditing laws and regulations system. Since the adoption of 1994 Audit Law, the announcement of audit results has been clearly stipulated for many times, but in practice. Most of the contents of audit announcements do not involve substantive issues, and their operation is relatively arbitrary and opaque. The author thinks that effective measures should be taken to improve it.
1. Perfecting the current legal norms and perfecting the legal system of audit announcement includes at least three aspects: First, the audit law should make principled provisions on audit announcement. It is mainly to clarify the subject, content and overall requirements of the audit announcement, which plays a guiding role in the concrete. China's audit law uses "may" instead of "should", which makes the disclosure responsibility arbitrary. In order to highlight the mandatory nature of audit announcement, the Audit Law should be amended, and the legislative basis for publishing audit results to the public should be changed from "can be published" to "should or must be published", so that the publication of audit announcement should be changed from "authority" to "authority". The existing Basic Standards for National Auditing in People's Republic of China (PRC) and Standards for Audit Institutions to Publish Audit Results are not complete, and the guiding ideology, general principles, procedures, specific contents, responsibilities and relief measures of audit announcements need to be further refined. The third is to improve the operational guidelines for audit announcements. Under the terms determined by the announcement criteria, the specific operation method of audit announcement is stipulated, which is convenient for practical operation. The "Trial Measures for Announcement of Audit Results of People's Republic of China (PRC) Audit Office" only strives to disclose relevant audit reports to the public in the form of special publications, and does not apply to multi-channel disclosure. Therefore, the operation guide also needs to be improved.
2. Further standardize the scope of audit announcements. According to the different scope, the announcement can be divided into three levels: first, the disclosure of the audited entity, mainly in the form of issuing an audit announcement or bulletin in the audited entity and convening a staff meeting. , open the audit purpose, content, processing results, audit report and supervision telephone, so that the general public of the audited unit knows. This is the most basic audit announcement, which is mainly applicable to the basic audit institutions to audit general audit projects, because according to the current audit system. The audit objects of county-level audit institutions are mainly administrative institutions, and the audit items are mainly financial revenue and expenditure and economic responsibility. The capital flow is generally small, and most of them are general and universal problems. Therefore, it is only necessary to publish the audit results in this unit. In addition, this form is more convenient and quick, easily accepted by the audit unit, and is conducive to timely rectification. The constructive effect is very obvious. The second is to make it public to relevant authorities. It mainly takes the form of documents and meetings to inform some important audit matters or audit matters that are unnecessary and inappropriate to be published in the media. The documents can be issued regularly or irregularly, with a fixed person in charge. The announcement of the meeting form refers to the meeting with higher specifications and larger scale organized by party committees, people's congresses and governments at all levels. Such as party congresses, people's congresses, and economic work conferences. Its purpose is to obtain the support and cooperation of the competent authorities. Let them know the audit situation and audit suggestions of the audited entity and supervise the audited entity. The third is to be open to the public. This is the highest-level audit announcement, which mainly refers to the audit results of major audit projects related to the national economy and people's livelihood and the investigation results of major illegal issues reported by the masses, and is released through television, radio, newspapers, press conferences and other news media and the Internet. It is worth mentioning that the publication of audit results belongs to the category of state administrative behavior and has a strong seriousness. Therefore, it can only be published in mainstream media such as party newspapers, radio stations, TV stations, professional newspapers and periodicals at all levels, and it is only suitable for senior audit institutions to report important audit results in time, which is not universally applicable. China publishes the budget implementation audit report in the news media every year. The audit report read at the "two sessions" is the embodiment of this form of announcement.
3. Further strengthen audit quality control. It is necessary to establish and improve the audit quality control system to ensure that every step of the announcement is checked at all levels: First, it is necessary to make full preparations before the announcement, including selecting the announcement items, formulating the announcement plan, collecting the audit materials, legal and regulatory basis and public feedback required for the announcement, soliciting the opinions of the audited units, reporting the relevant matters of the audit announcement to government leaders and higher-level audit institutions, and handling the examination and approval procedures; Second, we should write the announcement of audit results accurately and cautiously. Accuracy includes not only the accuracy of ascertaining the nature of facts and problems, but also the standardization and rigor of written expression, so as to prevent the use of vague or ambiguous words. Prudence means that only the matters determined in the audit can be announced, and any matters not involved or uncertain in the audit cannot be included in the announcement due to the limitation of audit time limit or audit means. First, the draft announcement of audit results should be drawn up, and then the review procedure should be implemented for discussion and deliberation. Third, feedback information in time after the announcement. It is necessary to organize personnel to collect the public's response to the announcement in time by telephone, email, investigation and inquiry, and take corresponding measures in time according to the feedback, eliminate public doubts, constantly sum up experiences and lessons, improve the quality and effect of the announcement, and effectively control the risks brought by the announcement of audit results. In addition, setting up corresponding relief procedures is also a guarantee to control the risk of announcement. In the audit announcement system of modern countries ruled by law, the principle of legal relief of audit announcement is generally adopted. China's current legal system has relatively rough provisions on the relief right of the power subject. In order to control the risk, the parties should be given the right of administrative relief to the audit announcement. When the auditee disagrees with the audit, he can exercise the corresponding relief rights, such as applying for administrative reconsideration. Control audit risk.
4. Improve the audit announcement procedure. The general office of the National Audit Office is responsible for the specific organization of China's audit announcement. According to the "Trial Measures for Announcement of Audit Results of People's Republic of China (PRC) Audit Office", before announcing some important matters, it must be approved by the people's government at the same level. If the audit results of the implementation of the central budget and other financial revenues and expenditures need to be published, they must be approved by the State Council. It can be seen that the decision-making power, scope and content of some important audit matters are in the hands of the government, and some problems that affect the image of the government may be "filtered" by the government. This strict examination and approval procedure stipulates that. It is not conducive to public trust in the audit results. To solve the contradiction between independence and announcement procedure, the examination and approval procedure should be reduced as much as possible at present, and the audit institution should be given more announcement decision-making power. For the announcement rejected by the government, the government should give full explanation and reasons, otherwise it should continue to announce. However, giving audit institutions more full announcement rights does not mean that the announcement rights can be abused, and audit institutions must be more cautious in implementing the announcement procedures. For example, before the official announcement, it is necessary to ensure that the contents of the announcement are those carried by the effective audit documents, that is, the audit results. Any data and inconclusive audit results in the audit process can not be released to the public, so as to avoid unnecessary negative impact and make the audit work into a passive situation. If the audit results are not announced to the public without authorization in accordance with the relevant provisions, the relevant personnel shall be investigated for responsibility according to law. This is also in line with the common practice abroad.
5. Further standardize the contents of audit announcements, that is, open government affairs. It is convenient for social supervision, but some contents involve state secrets and should not be made public. Or the publicity may seriously affect the political and economic order of the country. Therefore, the content of the announcement should also be selected. For the audit of ordinary matters, the announcement should be comprehensive and thorough, and for the audit matters that should be kept confidential, a confidentiality system should be formulated and only reported to the competent department. Therefore, we should correctly handle the relationship between enhancing audit transparency and confidentiality of audit matters.
6. Strengthen audit independence. The dual-leadership audit system is the root of restricting the role of audit law enforcement. All countries that have achieved success in implementing the audit announcement system have a * * nature, that is, audit institutions must be independent. Therefore, in order to fully realize the disclosure of audit results and reflect the real national audit supervision, the most thorough and effective way is to change the current leadership system and establish a completely "independent" national audit system. Recently, with the implementation of the political civilization construction of our government, audit institutions should correctly handle the relationship with the government, people's congresses and the public, ensure the independence of state audit as much as possible, and strive to maximize the audit supervision function under the current system.