国家审计视野下的脱欧进程——28篇英国脱欧审计报告分析

The Process of Brexit Campaign from the Perspective of National Audit:An Analysis of 28 Audit Reports on the UK’s Exit from the European Union

英国国家审计署在英国脱离欧盟的进程中发挥了重要的鉴证和监督作用。它所发布28篇脱欧专题审计报告中,重点关注英国与欧盟的财务结算结果,审查政府各部门脱欧准备工作和相关政策的实施情况,持续审计英国边境管理所面临的问题与挑战,核算并公布英国政府整体脱欧准备工作的费用总账,从而在专业角度支持议会审核监督政府脱欧计划及其实施,促进政府开展与欧盟的谈判并签署协议,帮助社会公众了解脱欧进展和政策落实情况。从全球视野下去分析和解读这28篇审计报告,不仅可以体察"问责"在当代英国国家审计制度中的重要性,还能了解国家战略和政策落实跟踪审计的英国模式;持续三年多的脱欧审计体现了跨年度重大项目的统筹和组织方式,而审计报告文本所体现出的国家审计价值观、法人治理结构和职业化特色,以及审计知识宣传载体等编制技巧,尤其值得我们借鉴。

The National Audit Office of the United Kingdom(NAO)has played an important role in assurance and supervision in the process of Brexit Campaign.The 28 audit reports on the UK’s exit from the European Union(EU)released by NAO,focus on the financial settlement results between the UK and the EU,review the preparedness of government departments for EU Exit and the implementation of related policies,conduct the ongoing audit of the problems and challenges faced by the UK border management,and account and publish the general ledger of the overall cost of the UK government’s preparations for EU Exit,so as to support Parliament to review and supervise the government’s plan of EU Exit and its implementation from a professional perspective,promote the government to conduct negotiations and sign agreements with the EU,and help the public understand the progress and policy implementation of EU Exit.By Analyzing and interpreting these 28 audit reports from a global perspective,we can not only observe the importance of"accountability"in the contemporary British national audit system,but also understand the British model of real-time audit of the implementation of national strategy and major policies;the audit of EU Exit,which lasts for over three years,reflects the overall planning and organization of cross-year major projects,and the national audit values,corporate governance structure and professional characteristics,as well as the audit knowledge propaganda vehicles and other compilation skills embodied in these audit reports,are particularly worthy of our reference.