最高审计机关在维护财政政策长期可持续性领域的经验与启示——基于48个国家最高审计机关的审计实践

Experience and Implications Learned from the Role of Supreme Audit Institutions in Safeguarding Long Term Sustainability of Finance Policies——Audit practices of 48 SAIs

最高审计机关在维护财政政策的长期可持续领域发挥作用,有助于改善财政政策绩效,确保政府的透明和问责,以保障公民权利。本文对48个国家最高审计机关在维护财政政策可持续性领域所发挥的作用进行系统分析,发现最高审计机关拓展了在维护财政政策长期可持续性领域的权限和范围,在维护财政长期可持续性领域采用了科学多样的审计方法和审计方式,在维护财政可持续性领域积极与其他内外机构沟通和联动等特点。结合我国国情,从中获得对我国最高审计机关在维护财政政策长期可持续领域更好发挥作用的六方面启示,即扩展对财政部门内部控制审计,规范财政管理控制和决策流程;构建政府性债务预警模型,规避财政风险;完善财政审计专项小组,实现财政安全审计预警;积极开展绩效审计,提高财政审计质量;促进权责发生制国家财务报表的构建,提交国家财务报告审计结果;积极寻求与其他利益相关方进行沟通和联动,扩大信息披露范围。

Supreme Audit Institutions （SAIs） play a significant role in safeguarding long-term sustainability of fi- nance policies, which is helpful to improve the performance of fiscal policies, to ensure government transparency and accountability and safeguard the rights of citizens. This article analyzes the function of SAIs in 48 countries in main- taining sustainable fiscal policies using comparative analysis and summarization, and finds out the following charac- teristics：（a） SAIs expand the authority and scope of audit to maintain long-term sustainability of fiscal policies, （b） SAIs adopt diverse scientific audit methods and audit modes to maintain long-term sustainability of fiscal poli- cies, and （c） SAIs actively communicate with other internal and external organizations to ensure long-term sustain- ability of fiscal policies. Based on the analysis, we sum up six aspects about how to improve the function of SAIs in maintaining long-term sustainability of fiscal policies in China ,including （a） extending the audit of internal control of financial departments to standardize the financial management control and decision-making process, （b） estab- lishing early warning model for government debts to avoid financial risks, （c） improving the special finance audit team to achieve early warning through financial security auditing, （d） carrying out performance audit actively to improve the quality of public finance audits, （e） promoting the preparation of national financial statements on accrual basis and reporting audit results of national financial statements, and （f） actively seeking communication and interaction with other stakeholders to expand the scope of information disclosure.