摘要
政府财务报告审计主体是审计任务的具体执行者,它既是决定审计质量的基础因素,也是全面构建政府财务报告审计制度的关键要件。然而,审计主体的确定,各国做法不尽相同,已有文献也未形成统一结论。结合我国政府财务报告编报的现实基础,梳理国家审计的制度沿革,借鉴国际经验,我国政府综合财务报告应由国家审计机关进行审计,政府部门财务报告和单位财务报告可根据编制主体的性质,在国家审计机关的主导下,依据不同条件适度引入注册会计师审计和政府内部审计力量。
The subject of government financial reports auditing is the specific performer of the audit task.It is not only the basic factor that determines audit quality,but also the key element for the comprehensive construction of the government financial report auditing system.However,auditing subject systems vary from country to country,and the existing literature does not form a unified conclusion.This paper combines the realistic basis of the preparation of government financial reports,the evolution of national auditing and international experience to systematically sort out the selection logic of government financial report auditing subjects by hierarchy and category.This paper suggests that our government comprehensive financial reports should be audited by national audit institutions.Based on the characters of the preparation subject,the auditing of government department financial reports and unit financial reports can appropriately introduce the capacity of CPA and government internal auditing under the leadership of the national audit institution.
作者
张琦
孙旭鹏
ZHANG Qi;SUN Xu-peng(Government Accounting Research Institute,Zhongnan University of Economics and Law,Wuhan 430073,Hubei)
出处
《厦门大学学报（哲学社会科学版）》
CSSCI
北大核心
2022年第1期36-49,共14页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
教育部哲学社会科学研究重大课题攻关项目“我国政府财务报告审计制度研究”(20JZD017)
国家自然科学基金面上项目“官员动机、政府治理与地方预决算披露质量”(71872182)。
关键词
政府财务报告审计
审计主体
国家审计
中国实践
government financial reports auditing
auditing subject
national auditing
Chinese practice
