第三，整改审计机关，建设合格基层审计主体；
Third, reorganizing the audit institution and constructing qualified basic audit main body;
目前，在审计研究中，对基层审计机关审计结果公告实践的研究相对较少。
At present, researching to the practice of audit results announcement of the basic audit institution in audit research is relatively fewer.
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。
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.
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