政府财务报告审计制度实施路径研究——基于机制设计理论分析  

Study on the implementation path of government financial report audit system—Based on the theoretical analysis of mechanism design

作　　者：盛雨欣 Sheng Yuxin(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《市场周刊》2022年第11期147-150,共4页Market Weekly

摘　　要：当前,中国不断深化以权责发生制为基础的政府财务报告的改革。为了促进政府会计与政府审计的协同,提高政府财务报告的信息披露质量,应尽快完善政府财务报告审计制度。文章以机制设计理论为基础,从信息成本、资源配置、激励相容和参与性约束四方面展开,对政府财务报告审计制度的现状进行了分析,指出目前存在的问题,并对政府财务报告审计实施路径提出了建议.Nowadays,the reform of government financial report based on accrual basis is deepening in China,in order to promote the coordination of government accounting and government audit,and improve the information disclosure quality of government financial report,we must perfect the audit system of government financial report as soon as possible.Based on mechanism design theory,this paper analyzes the current situation of government financial report audit system from four aspects:information cost,resource allocation,incentive compatibility and participatory constraints,this paper points out the problems existing at present,and advances some suggestions on the implementation path of government financial report audit.

关 键 词：政府财务报告审计 机制设计理论 国家审计 

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