公共部门注册会计师审计制度研究--基于政府财务报告审计的思考

Research on the CPA Audit System of Public Sectors——Based on the Government Financial Reporting Auditing

实施公共部门注册会计师审计制度是贯彻落实政府会计改革要求、建立健全政府财务报告审计机制的重要内容,也是全面深化经济社会改革、完善国家经济监督体系、提高公共部门透明度和促进国家治理能力现代化的迫切要求。我国公共部门分布广、地位作用特殊、社会关注度高,实施公共部门注册会计师审计制度既要借鉴国际经验,更要结合中国国情大胆创新、稳步推进。在总结前期实践经验的基础上,大力推进法制建设、加快标准制定、完善实施机制、优化结果运用、强化人才培养,推动注册会计师审计有效发挥独立监督作用,并与其他审计相互协调、相互促进、形成合力。

Implementing CPA audit system of public sectors complies with the requirement of government accounting reform and establishing the government financial report auditing system. It also plays a crucial role in deepening economic and social reforms,improving the state economic oversight system,increasing public sectors' transparency and promoting the modernization of national governance. Based on the characteristics that China public sectors are widely distributed with special status and high social concern,it is important for us to give full consideration to the China's national conditions as well as learn from international experience when implementing the CPA audit system. By summarizing the experience of previous practice,we need to make efforts to promote the legal construction,speed up the development of standards,improve the implementation mechanisms,optimize the utilization of accomplishments,strengthen personnel training,in order to enable CPA auditing to effectively exert the influence of independent oversight,and to coordinate with other audit work by achieving mutual improvement and join force.