Li jinhua points, it is an important measure to guarantee audit report transparency and reduce the audit risk that the government must accelerate the audit results announcement process.

Because the implement of audit results announcement is a double-edged sword. Not only can it disclose the situation of audited unit, but also make the work of audit institution own to the public.

由于实行审计结果公告是一把双刃剑，一方面可以披露被审计单位的状况，另一方面也将审计机关自身的工作公诸于众。

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Mainly displays in: lack of independence, the audit system implementation audit results announcement, part of the existing concept audit results announcement system of the legal system is not perfect, the imperfect system of external environment.

主要表现在：行政型的审计体制缺乏独立性，审计结果公告实施的部分观念存在误区，审计结果公告制度的法律法规体系尚不健全，外部制度环境不完善等。

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In a note to clients ahead of the results announcement, Cusson Leung of Credit Suisse said he believed the earnings momentum of the company remained "strong" and that there was further "potential for asset disposal by the company".

在和黄公布业绩前，瑞信（credit suisse）分析师梁启棠（cusson leung）在写给客户的报告中表示，他相信和黄的盈利势头依然“强劲”，且“仍有可能进行资产处置”。

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Most existing literatures at home study on theory base, necessity, status and countermeasures so on, less playing emphasis on the effects of audit results announcement system especially.

国内已有的文献大多是对审计结果公告制度的理论基础、必要性、现状、对策等方面展开研究，专门对审计结果公告制度效果的研究较少。

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This paper concludes with some policy recommendations should be made to strengthen the establishment of ecological construction fund performance audit reports and audit results announcement and linked with the economic responsibility audit, improve local leading cadres economic responsibility audit.

本文最后提出了相应的政策建议，提出了应该加强建立生态建设资金绩效审计报告和审计结果公告和与经济责任审计挂钩，完善地方领导干部经济责任审计。

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Note: Directors should note that the period during which they are not allowed to deal under rule A.3 of this code will cover any period of delay in the publication of a results announcement.

注：董事须注意，根据本守则A.3项所规定禁止董事买卖公司证券的期间，将包括公司延迟公布业绩的期间。

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The article tried to put forward the measures and suggestions to the question how to control the risks of national auditing by analyzing the change of national auditing risks under auditing results announcement system.

论文试图通过对审计结果公告制度下国家审计风险变化的分析，提出新形式下如何控制国家审计风险的措施和建议。

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Domestic scholars have done system research mainly on audit proclamation system of the theoretical foundation, principles, contents and audit proclamation system results of auditing risk and form, and how to improve the audit results announcement system.

在这一部分，主要阐述国内外学者主要针对审计结果公告制度的理论基础、原则、内容、审计结果公告制度的审计风险形成和防范，以及如何完善审计结果公告制度等方面的研究。

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It has epoch-making significances in the audit history in our country and is also the inevitable request of the modern audit to implement audit results announcement comprehensively.

全面实行审计结果公告在我国审计史上具有划时代的意义，也是现代审计的必然要求。

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The implementation of auditing results announcement system makes the risks of national auditing dominant and increasing.

国家审计结果公告制度的实施，使得国家审计风险呈显性化和扩大化的趋势。

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In December 2003, China national audit released the first audit results announcement" Anti-sars Special Funds Donated Money and the Audit Results," the audit results announcement system establishment, and starting a powerful "audit storm".

2003年12月，我国国家审计署发布了第一份审计结果公告《防治非典专项资金和捐赠款物的审计结果》，审计结果公告制度由此开始建立，并掀起了一股强大的审计风暴。

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The correlative laws and regulations of audit results announcement system which has characteristics such as low legal level 、 not standard indication 、 incomplete content etc. caused audit results announcement lacking of rigid restraint.

我国有关审计结果公告制度的相关法规存在着法律层次不高、表述不规范、内容不完整等特点，这就导致了审计结果公告缺乏硬性约束。

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The system implemented the comprehensive computer network daily office management of assistance business, like E-approving of assistance business and relief fund disbursement management, the same time, established rescue information network to provide aid policy query, processing results announcement and other information services for rescue objects.

系统实现了救助业务网上审批、救助资金发放管理等相关救助业务全面的计算机网络化日常办公管理，同时，建立了救助信息网，为救助对象提供救助政策查询、办理结果公示等信息服务。

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In 2002, Chinese State Council formally established the system of government audit results announcement.

2002年，我国国务院正式确立政府审计结果公告制度。

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National performance audit results announcement makes unobservable reality is difficult to measure specifically, and existing performance evaluation methods are inherently flawed and inadequate, resulting in the current theoretical and practical circles have not yet been accepted scientific evaluation.

国家审计结果公告绩效的不可观测性使在现实中很难具体衡量，而且现有的绩效评价方法存在固有的缺陷和不足，致使目前理论界和实务界都还没有公认的科学评价方法。

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The primary causes of the above questions which exist in the process of the practice of basic audit results announcement lie in: Firstly, audit system restriction.

基层审计结果公告实践当中上述问题的存在，主要原因在于：第一，审计体制地制约。

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Therefore, it caused that audit institution contradict audit results announcement negatively from the idea. Moreover, the insufficiencies of audit institution own technology and personnel provide are also important attributes which lead audit institutions cannot develop audit results announcement positively.

这就导致了审计机关从观念上消极抵触审计结果公告，另外，审计机关自身技术及人员配备等方面的不足也是审计机关不能积极开展审计结果公告的重要因素。

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In the system of external environment, because the publicity of government information and backward legislation make audit results announcement system lack of powerful legal support, guarantee, and a good social environment.

在外部制度环境方面，由于政府信息公开的立法滞后使审计结果公告制度缺乏有力的法律支持和保证，缺乏一个良好的社会环境。

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Therefore, taking the Chinese government audit results announcement system as the research object has an important theoretical and practical significance.

因此，将我国的政府审计结果公告制度作为对象进行研究，具有重要的理论价值和现实意义。

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This paper will play positive role in enforcing the system through research of the effects of audit results announcement system. Secondly, audit results announcement system has been confirmed to take effect in China.

本文通过对审计结果公告制度效果的研究将对我国推行审计结果公告制度起到积极的作用。第二，本文初步证实了我国审计结果公告制度的效果。

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