政府财务报告审计重点研究——基于与预算执行审计衔接的视角  

Research on Priorities of Government Financial Report Audit——A perspective in association with budget execution audit

作　　者：张琦[1] 鲁睿晗 孙旭鹏 Zhang Qi;Lu Ruihan;Sun Xupeng

机构地区：[1]中南财经政法大学政府会计研究所,430073

出　　处：《审计研究》2022年第4期20-30,共11页Auditing Research

基　　金：教育部哲学社会科学研究重大课题攻关项目(项目批准号:20JZD017);国家自然科学基金面上项目(项目批准号:71872182)的资助

摘　　要：如何确定审计重点是开展政府财务报告审计的关键环节,它既是保障审计质量的根本因素,也是决定审计效率的基础。目前,审计机关缺乏政府财务报告审计的实践经验,国际经验又因国别间的制度差异难以直接借鉴,如何实施审计已成为审计学术界和实务界共同关注的难题。我们根据预算执行审计与政府财务报告审计的共性特征,提出了政府财务报告审计与预算执行审计衔接的设想。在此基础上,以我国中央部门预算执行审计报告中发现的问题事项为研究对象,利用文本分析法,尝试确定政府财务报告审计中需要关注的重点事项,为国家审计机关提高政府财务报告审计工作的效率与效果提供一种探索性思路。Identifying audit priorities is the key step to carry out the audit of government financial report.It is not only the fundamental factor to ensure audit quality,but also the basis to determine audit efficiency.At present,the audit institutions lack the practical experience in the audit of accrual based government financial report,and the international experience is difficult to learn from directly because of the different systems between countries.How to identify audit priorities has become a common problem in the audit academia and among practitioners.Based on the common features of budget execution audit and government financial report audit,this paper puts forward the concept of connecting government financial report audit with budget execution audit.On this basis,we take the findings in the budget execution audit report of China’s central departments as the research object,and use the text analysis method,in an effort to determine the potential key issues that need to be paid attention to in the audit of government financial report.It provides an exploratory concept for audit institutions to improve the efficiency and effectiveness of government financial report audit.

关 键 词：政府财务报告审计 预算执行审计 中央部门 审计重点 

分 类 号：F239.4[经济管理—会计学] F810.6[经济管理—国民经济] F812.3