政府决算草案审计研究

The Research on the Audit of Draft Final Accounts of Government

开展政府决算草案审计具有重要的现实和理论意义。本文回顾了审计机关进行的决算草案审计的实践探索,辨析了政府决算草案审计的基本概念和相关问题,认为政府决算草案应该包括政府财政决算草案和政府部门决算草案,决算草案审计则包含预算执行审计,相应的审计项目名称和相关报告的名称也予以调整,以充分体现决算草案审计的特点。在财务报告审计制度的建立过程中,应充分考虑与决算草案审计在审计目标、审计内容、组织安排和力量配备上的有机衔接。然后,提出要从完善预决算管理制度、完善相关会计制度规定、加强财政信息化建设等方面完善政府决算草案审计的制度保障,建议审计机关要着力于推动健全审计相关制度规定、研究出台决算草案审计的实施意见、优化相关法律法规等决算草案审计外部环境。

It is of great practical and theoretical significance in the implementation of audit on draft government final accounts. This paper reviews the practical exploration in the area and analyzes the basic concepts and related issues of the audit. As a conclusion, the paper points out that draft government final accounts shall comprise of both fiscal draft final accounts and the departmental one, and believes that the audit should cover budget implementation, in which case a title alteration of such audits and reports shall be considered. While establishing the financial report audit system, audit authority should give full consideration on how to converge it with the draft final accounts audit on objectives, contents, organization and human resource management. Afterwards, this paper puts forward to pro- mote the systematic guarantee including the improvement of recent budget institutions and strengthening of related accounting rules, as well as the fiscal information contribution, etc. The paper also suggests the audit authority should improve the audit-related system requirements, study specific ways to implement the draft final accounts au- dit, and optimize external environment such as relevant laws and regulations .