【摘要】国家审计接受人民委托监督政府行为，以评价受托人受托责任的履行情况。通过国家审计公告，人民能够了解到政府受托责任的履行情况，缴纳的税收是否得到了有效的利用和分配, 政府部门的各项预算支出是否达到了预期目标。然而由于种种原因，我国国家审计公告制度实施中仍有许多不足亟待完善，因此本文主要对我国国家审计公告制度实施现状及其存在问题进行分析，并提出改进建议。

【关键词】国家审计    审计公告制度    审计结果公告

【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