政府会计改革的新力量:政府审计的咨询功能

The New Force of Government Accounting Reform:the Advisory Function of Government Audit

当前,我国政府审计主要强调鉴证功能,而忽视咨询功能。随着管理审计和绩效审计的逐步开展,政府审计的咨询功能也逐渐浮出水面,并受到社会各界的重视。政府审计的咨询功能对政府会计改革具有重要意义。加强政府审计的咨询功能和推进政府会计改革都是我国当前的紧要任务,二者具有一致性,能相互促进。我国政府审计的咨询功能还很薄弱,可以借鉴美国政府审计咨询功能的经验,采取各种措施积极参与政府会计改革。

Currently China＇s government audit puts more stress on identification function than on advisory function. With the gradual development of government management audit and performance audit, the advisory function of government audit has also begun to emerge and attracted great attention. The advisory function is of great significance to government accounting reform. Strengthening the advisory function of government audit and promoting government accounting reform are urgent missions for current China, and these two tasks are consistent and can promote each other. As China＇ s advisory function of government audit is very weak, it can learn from American government audit whose advisory function contributes to its government accounting reform, and take various measures to participate actively in government accounting reform.