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.

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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;

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