【摘要】國家審計(jì)接受人民委托監(jiān)督政府行為，以評價受托人受托責(zé)任的履行情況。通過國家審計(jì)公告，人民能夠了解到政府受托責(zé)任的履行情況，繳納的稅收是否得到了有效的利用和分配, 政府部門的各項(xiàng)預(yù)算支出是否達(dá)到了預(yù)期目標(biāo)。然而由于種種原因，我國國家審計(jì)公告制度實(shí)施中仍有許多不足亟待完善，因此本文主要對我國國家審計(jì)公告制度實(shí)施現(xiàn)狀及其存在問題進(jìn)行分析，并提出改進(jìn)建議。

【關(guān)鍵詞】國家審計(jì)    審計(jì)公告制度    審計(jì)結(jié)果公告

【Abstract】The national audit accepts the people's commission to supervise the government's behavior in order to evaluate the performance of the trustee's fiduciary duties. Through the national audit announcement, the people can understand the performance of the fiduciary duty of the government, whether the tax paid has been effectively used and allocated, and whether the budget expenditures of the government departments have reached the desired target. However, due to various reasons, there are still many deficiencies in the implementation of the national audit notice system, so this article mainly analyzes the present situation and existing problems of the national auditing system in China, and puts forward suggestions for improvement.

【Keywords】National audit   Auditing announcement system   Audit results announcement