摘要
以建立政府综合财务报告制度为核心的政府会计改革是完善国家治理的必然要求。国家审计与政府会计是国家治理大系统的不同组成部分,二者相互作用、相互影响。通过政府财务报表审计与政府会计改革的协同,能够发挥增值效应。协同政府会计改革的政府财务报表审计总体思路与路径,应基于"全口径预决算审计",按照"先中心、后外围"的原则,先探索以"核心财务报表"为主的政府财务报表审计;随着政府会计改革的到位,再建立全面完整的政府财务报表审计,实现既对收入、费用等预算收支情况及决算结果,又对政府累积财务状况的审计;此外,要处理好收付实现制与权责发生制、金融资产与非金融资产、债务预算与政府性债务的衔接问题。
Government accounting reform of establishing government overall financial reporting system as the core ts the inevitable requirement of perfecting the national governance. The national audit and government accounting are the different components of national governance system , which interact with each other. Through the synergy between government financial statements audit and government accounting reform, it can bring value-added effects. The overall train of thought and practice path of the synergy between government financial statements audit and government accounting reform is based on the ＂full-caliber budget and final accounts ＂ audit, and according to the principle of ＂ center first, periphery after ＂, to try the government financial statements audit mainly with ＂core financial statements sheet＂. With the whole government accounting reform achieved, then establish the comprehensive government financial statements audit, and eventually realize the audit of budget revenue and expenditure and results, the audit of the cumulative financial standing. At last, deal with the connection between the cash basis and accrual basis , financial assets and non-financial assets, debt budget and government debt.
出处
《审计研究》
CSSCI
北大核心
2014年第6期57-62,共6页
Auditing Research
关键词
政府会计改革政府财务报表审计协同
实践路径
government accounting reform, government financial statements audit, synergy, path of practice
