【摘要】 审计结果公告制度是我国审计发展的必然产物，本文从政治、社会和文化环境等角度透视审计结果公告制度的发展进程，紧密结合我国审计发展历程对审计结果公告制度的阶段性进行了研判，并在对其阶段性特征和影响因素进行描述的基础上，提出了现阶段应注重协调审计结果公告制度建设与实施效果的关系，稳步推进审计结果公告制度的若干建议。

　　【关键词】 审计结果公告制度  阶段性  效果

A Research on Coordination of Process and Effectiveness of Institution Public Announcement of  Audit  Results

　　Abstract: The institution of public announcement of audit results is the necessary result of Chinese audit development. The thesis discuss present situation and problem of the institution in connection with history of audit development, research and judge feature and factor of it ,put forward suggestion on coordinating relation between development and effectiveness of it and on promoting steady development of it.

　　Key words: announcement of audit results, process, effectiveness