政府财务报告审计与公开机制建设探析
发布时间：2018-08-03 19:34
【摘要】：正《权责发生制政府综合财务报告制度改革方案》(下称《改革方案》)提出,"政府综合财务报告和部门财务报告按规定接受审计。审计后的政府综合财务报告与审计报告依法报本级人民代表大会常务委员会备案,并按规定向社会公开"。那么,政府综合财务报告应被审计哪些内容?审计主体包括哪些?审计报告应对哪些对象负责?信息应向哪些受众公开?一、财务报告审计需求和审计目标
[Abstract]:The "Reform Plan of the Government's Comprehensive Financial reporting system on the accrual basis" (hereinafter referred to as the "Reform Plan") states that "the comprehensive government financial reports and the departmental financial reports shall be audited in accordance with the regulations." The comprehensive financial report and audit report of the government after audit shall be reported to the standing Committee of the people's Congress at the corresponding level for the record according to law and shall be made public to the public in accordance with regulations. " So what should the government's consolidated financial report be audited? What are the audit subjects? Who should be responsible for the audit report? To which audience should the information be made public? I. Financial reporting audit requirements and audit objectives
【作者单位】： 北京中医药大学;北京市医院管理局;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">国家自然科学基金<71303024>的资助
【分类号】：F239.4
，
本文编号：2162787
[Abstract]:The "Reform Plan of the Government's Comprehensive Financial reporting system on the accrual basis" (hereinafter referred to as the "Reform Plan") states that "the comprehensive government financial reports and the departmental financial reports shall be audited in accordance with the regulations." The comprehensive financial report and audit report of the government after audit shall be reported to the standing Committee of the people's Congress at the corresponding level for the record according to law and shall be made public to the public in accordance with regulations. " So what should the government's consolidated financial report be audited? What are the audit subjects? Who should be responsible for the audit report? To which audience should the information be made public? I. Financial reporting audit requirements and audit objectives
【作者单位】： 北京中医药大学;北京市医院管理局;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">国家自然科学基金<71303024>的资助
【分类号】：F239.4
，
本文编号：2162787
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