权责发生制政府财务报告审计制度探讨--英、澳两国实践经验及启示  

On the Audit Mechanisms of Accrual Government Financial Reporting——UK and Australian practical experience and implications

作　　者：李宗彦 郝书辰[3] 

机构地区：[1]浙江财经大学会计学院 [2]审计署审计科研所,博士后邮政编码310018 [3]审计署财政审计司

出　　处：《审计研究》2018年第1期51-58,共8页Auditing Research

基　　金：本文得到浙江省哲学社科基金一般项目(项目批准号：16NDJC152YB)、国家自然科学基金青年项目(项目批准号：71602179)、教育部人文社会科学研究基金项目(项目批准号：16YJC790053、16YJC630108、17YJA810007)资助.

摘　　要：政府财务报告审计是权责发生制政府财务报告改革的重要环节,也是实现政府财务报告国家治理功能的制度保障。西方发达国家在政府财务报告及审计制度建设上历经数十年的发展,已取得各具特色的实践经验。本文概述了国外主要国家政府财务报告审计制度建设的历程与现状,并以英国、澳大利亚两国为具体对象比较了两国政府财务报告审计的功能定位与问责模式。还进一步比较了两国政府财务报告审计目标、审计主体、审计客体、审计对象、审计准则与审计报告等制度要素建设情况,最后结合我国政府财务报告改革任务,提出我国政府财务报告审计应以公允性与合规性为主要目标、以财务报告鉴证为主要内容、以国家审计机关为实施主体、以审计准则制定为基本前提的建设思路,并努力实现政府财务报告审计与预算执行及决算草案审计的协调发展。Auditing government financial reporting is a key element in the reform of accrual government financial reporting system, and also an institutional guarantee to realize the national governance function of the government financial reporting. Developed countries have gained distinctive practical experience in government financial reporting and the corresponding audit mechanisms during decades of reform. This paper summarizes the history and current development of the audit mechanisms of foreign government financial reporting, and compares the audit mechanisms of government financial report in UK and Australia, including audit objectives, audit objects, audit contents, audit standards and audit reports. For China＇s audit mechanisms of governmental financial reporting, this paper recommends that the government audit offices should focus on providing assurance for financial reporting, and that the objective should be set as fair presentation and compliance with regulations. Moreover, the development of financial audit standards should be its basic premise, and governmental financial audits should be coordinated and aligned with budget implementation audits and draft budget audits.

关 键 词：政府财务报告审计制度 国际经验 审计目标 问责机制 

分 类 号：F239.4[经济管理—会计学]