政府综合财务报告审计框架的构建研究

发布时间：2018-08-19 08:36

【摘要】：政府综合财务报告审计是我国国家审计实践改革深入发展的必然产物,也是当前我国探索政府综合财务报告制度改革的重要组成部分。在阐释政府综合财务报告审计相关理论的基础上,结合国外政府审计的先进经验,从七个维度探讨了政府综合财务报告审计框架的构建,并提出了推进政府综合财务报告审计的实施路径。在政府综合财务报告审计框架中,审计目标是逻辑起点,审计环境是政府综合财务报告审计的实践土壤,审计主体和审计对象分别是政府财务报告审计的实施者和作用对象,审计法律责任是审计规制的边界,审计质量是衡量政府综合财务报告审计成效的标尺和准绳,审计报告是通过"三位一体"的审计监督模式形成的结论性文件。
[Abstract]:The government comprehensive financial report audit is the inevitable product of our country's national audit practice reform, and is also an important part of our country's exploring the reform of the government comprehensive financial report system at present. On the basis of explaining the relevant theories of government comprehensive financial report audit and combining the advanced experience of foreign government audit, this paper discusses the construction of the audit framework of government comprehensive financial report from seven dimensions. And put forward the implementation path of promoting the government comprehensive financial report audit. In the framework of the government comprehensive financial report audit, the audit objective is the logical starting point, the audit environment is the practice soil of the government comprehensive financial report audit, the audit subject and the audit object are the implement and the function object of the government financial report audit, respectively. Audit legal responsibility is the boundary of audit regulation, audit quality is the yardstick and criterion to measure the audit effect of government comprehensive financial report, and audit report is the conclusion document formed through the "trinity" audit supervision mode.
【作者单位】：东南大学经济管理学院;嘉兴学院商学院;
【基金】：国家自然科学基金面上项目(71672034) 教育部人文社科基金项目(14YJCZH188;14YJA630062) 浙江省科技厅软科学研究项目(2016C35005) 江苏省软科学重点项目(BR2016039)
【分类号】：F239.4

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