政府财务报告审计内容:国别比较与理论架构  

Audit Subject Matters of Government Financial Reports:Country Comparative Study and Theoretical Framework

作　　者：张琦[1] 杨悦 Zhang Qi;Yang Yue

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》2023年第5期29-38,共10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：随着政府财务报告编制和审计试点工作的稳步推进,政府财务报告“审什么”将成为理论界和实务界亟须解答的难题之一。政府财务报告审计内容是对政府财务报告审计“审什么”的回应,对推动权责发生制政府综合财务报告改革实践具有重要作用。然而,在我国政府财务报告审计的起步阶段,制度设计缺乏充足的实际经验作为支撑,实践推广又缺乏必要的制度指引,制度建设与实践探索均亟待破局。为此,我们通过研究典型国家政府综合财务报告的审计报告,纵向分析各国审计内容的演变历程,横向比较审计内容产生差异的制度因素。在此基础上,结合我国的制度特征,提出适合我国政府财务报告审计内容的理论框架,为政府财务报告审计制度设计提供审计内容维度的理论参考。With the progressing of the pilot work of the preparation and audit of the government financial report,"what to audit"in government financial reports is one of the questions that the theoretical and practical communities urgently need to answer.The audit subject matters of government financial report is a response to the question of"what to audit"in government financial report audit,and plays an important role in promoting the reform and practice of the accrual basis comprehensive government financial reporting system.However,in the initial stage of China's government financial report audit,the system design lacks sufficient practical experience as a support,and the practice lacks necessary institutional guidance.Breakthroughs in both system construction and practical exploration are urgently needed.Therefore,this paper analyzes the evolution of audit subject matters in various countries,and compares the institutional factors that cause differences in audit subject matters by studying audit reports of typical comprehensive government financial reports.On this basis,combined with China's institutional characteristics,this paper proposes a theoretical framework for audit subject matters of government financial reports that suit different development stages in China,providing theoretical reference for the design of government financial report audit systems in terms of audit subject matters.

关 键 词：政府财务报告审计 审计内容 国别比较 

分 类 号：F239.4[经济管理—会计学] F810.6[经济管理—国民经济] D630[政治法律—政治学]