审计结果公告作为《审计法》赋予审计机关的一项职权,在审计工作中日益发挥出显著的推动和促进作用。这一法定职权的实施,不仅促进了政府审计的阳光透明,而且扩大了公众的知情权、参与权,推动了民主政治和法治社会进程。审计结果公告制度实施十多年来,地方审计机关由于受到审计体制、审计资源、业务技能等诸因素的制约,审计结果公告制度执行得不是很好,主要表现在公告的数量少、内容不够翔实、社会影响力小。为让地方审计机关更加有效地执行审计结果公告制度,本文在分析当前地方审计机关执行审计结果公告制度难 The announcement of the audit result, as an authority given to the auditing organ by the Audit Law, plays an increasingly significant role in promoting and facilitating the audit work. The implementation of this statutory authority not only promotes the sunshine of the government auditing and transparency, but also expands the public’s right to know and participate, and promotes the democratic politics and the social process of rule of law. For more than a decade since the implementation of the announcement of the announcement of the audit results, the local audit organ has not implemented well under the constraints of various factors such as the audit system, audit resources and business skills. The announcement of the announcement of the audit result has not been implemented well, mainly because the number of announcements is small and the content is not informative , Social influence is small. In order for the local auditing organs to carry out the announcement system of audit results more effectively, this article analyzes the current local auditing organs’ implementation of the auditing result announcement system