审计工作报告与政府财政报告制度优化协调研究  

Research on the Optimization and Coordination of the Audit Report and the Government Financial Reporting System

作　　者：王祥君[1] Wang Xiangjun

机构地区：[1]江苏省常州市审计局

出　　处：《财政科学》2020年第10期98-108,共11页Fiscal Science

摘　　要：随着政府预算制度和政府会计制度的改革,政府会计主体需要分别编制决算报告和财务报告。现行审计工作报告制度无法继续适应政府财政报告的重大变化,也无法涵盖政府预算执行情况、决算情况以及政府财务状况的审计内容。现行审计工作报告制度与政府决算报告制度、政府综合财务报告制度存在优化协调的现实需求。审计工作报告制度与政府财政报告制度的优化协调,需要完善审计工作报告与人大监督制度相协调的制度机制,建立审计工作报告与政府财政报告相适应的业务机制,健全审计整改报告与审计工作报告相配套的整改机制。With the reform of the government budget system and the government accounting system,the government accounting subjects are required to prepare the final accounts and financial reports respectively.The current audit report system cannot continue to adapt to the significant changes of the government financial report,nor can it cover the audit contents of the government budget execution,the final accounts and the government's financial status.The current audit work report system,the optimization and coordination of government's final accounts report system and the government's comprehensive financial report system have the realistic significance.In this respect,the system of supervision mechanism of the audit work report and the National People's Congress coordination mechanism should be improved,a business mechanism adapted to the audit report and the government's financial report should be established,and the matching rectification mechanism of audit reform report and audit work report should be enhanced.

关 键 词：审计工作报告 政府决算报告 政府财务报告 

分 类 号：F239.4[经济管理—会计学]