关于构建公共部门注册会计师审计制度的初步思考

Preliminary Reflections on the Construction of Public Sectors' Certified Public Accountants Auditing System

构建公共部门注册会计师审计制度是全面深化经济社会改革、完善国家经济监督体系、促进国家治理体系和治理能力现代化以及提高公共部门透明度和公信力的迫切要求。由于体制、文化等原因,我国公共部门数量大、类型多、责任重。因此,在我国推进公共部门注册会计师审计制度建设,既要借鉴国际经验,更要结合中国国情,在总结近年来试点情况的基础上,继续推进法制建设、标准建设和人才建设,建立健全经费保障机制和审计成果运用机制,积极协调好与其他审计和评价的关系。

Constructing the public sectors' CPA auditing system is essential to deepen social and economic reform,improve national economic supervision system,and modernize national governance capability. Such audit is also indispensible for enhancing the transparency and credibility of public sectors. Influenced by systematic,cultural and many other factors,China has a large number of public sectors,which are various in types and bear heavy responsibilities. To develop CPA audit system in public sectors,we should not only draw on foreign experience,but also consider China's national reality. Based on the results of pilot projects in recent years,we need to continue emphasizing on legal system building,standard setting and talents cultivating. It is also imperative to improve mechanisms to guarantee funding and the application of auditing results,and to coordinate the relationship between CPA audit,and other forms of audit or assessment.