政府会计与政府审计的动态协调和制度优化

The Dynamic Coordination and System Optimization of Governmental Accounting and Governmental Audit

政府会计和政府审计作为两种不同的反映预算分配和结果的制度安排,是国家依法反映、监督和评价经济社会运行背后的公共权力及其所掌握的公共资源运用情况的制度安排。实现政府会计与政府审计的整合协调和优化发展,是有效履行公共受托责任的客观需求,也是加强对财政资金流转全过程的动态监控和实现良好公共治理的必然需求。在我国当前的公共财政管理框架下,推动政府会计和政府审计由当前的"相对静态分离"状态到"动态协调"发展,需要以全口径预决算管理为导向,建立健全政府会计和政府审计制度,在机制和制度上加强整合协调性,在脉络路径上增强两者的横向耦合与纵向延伸的建设力度,完善政府会计报告审计监督机制。

As two different institutional arrangements reflecting budget allocations and financial output, governmental accounting and governmental audit are institutional arrangements that reflect, monitor and evaluate the economic and social running behind the public authority and the use of public resources. To provide information and to review the information is necessary for fulfilling public accountability effectively. Achieving the integration and coordination of governmental accounting and govermnental audit is the objective requirements of public accountability, and also inevitable demands for strengthening the dynamic monitoring of the whole process of the transfer of financial funds and realizing good public governance. Within public financial management framework in our country, establishing full-caliber budget and final accounts management-oriented governmental accounting and governmental audit system, strengthening transverse coupling and longitudinal extension, and improving audit oversight mechanisms on the govemment＇s accounting reports, is necessary to promote the relationship between governmental accounting and governmental audit.