公共部门注册会计师审计制度研究——基于政府财务报告审计的思考

发布时间：2018-06-05 03:44

本文选题：公共部门 + 注册会计师　；参考：《会计研究》2016年04期

【摘要】：实施公共部门注册会计师审计制度是贯彻落实政府会计改革要求、建立健全政府财务报告审计机制的重要内容,也是全面深化经济社会改革、完善国家经济监督体系、提高公共部门透明度和促进国家治理能力现代化的迫切要求。我国公共部门分布广、地位作用特殊、社会关注度高,实施公共部门注册会计师审计制度既要借鉴国际经验,更要结合中国国情大胆创新、稳步推进。在总结前期实践经验的基础上,大力推进法制建设、加快标准制定、完善实施机制、优化结果运用、强化人才培养,推动注册会计师审计有效发挥独立监督作用,并与其他审计相互协调、相互促进、形成合力。
[Abstract]:The implementation of the public sector CPA audit system is an important part of implementing the requirements of government accounting reform and establishing and perfecting the auditing mechanism of government financial reports. It is also an important part of comprehensively deepening economic and social reform and perfecting the national economic supervision system. There is an urgent need for greater transparency in the public sector and modernization of the country's governance capacity. China's public sector has a wide distribution, a special role and a high degree of social concern. The implementation of the public sector CPA audit system should not only draw lessons from international experience, but also combine China's national conditions with bold innovation and steady progress. On the basis of summing up the previous practical experience, we should vigorously promote the construction of the legal system, speed up the formulation of standards, improve the implementation mechanism, optimize the use of results, strengthen the training of talents, and promote the audit of certified public accountants to play an effective role in independent supervision. And with other audit coordination, mutual promotion, forming a joint effort.
【作者单位】：财政部会计司;中国注册会计师协会;上海市财政局;浙江省财政厅;湖南省财政厅;广西壮族自治区财政厅;重庆市财政局;深圳市财政委员会;普华永道中天会计师事务所;立信会计师事务所;信永中和会计师事务所;天健会计师事务所;大华会计师事务所;天职国际会计师事务所;广西天华会计师事务所有限责任公司;
【分类号】：F239.4

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