基于支出周期的预算遵从审计框架研究——兼论预算会计在财政审计中的作用

Study on budget compliance audit framework based on expenditure cycle——And the role of budgetary accounting in public finance audit

为强化和改进公共预算与财政审计在公共部门治理中的作用,开发和应用基于支出周期的预算遵从审计模式至关紧要。主要由于适当框架的缺失,现行预算遵从审计在理论与实务上都面临不少困惑和挑战,亟须回归基于支出周期的审计模式,以确保预算执行与预算授权间的一致性。与聚焦单一决算审计的现行模式不同,新模式将审计的信息功能和监督功能扩展到支出周期的所有阶段,涵盖授权、承诺、核实、付款以及会计审核与支付令签发的完整过程,预算遵从审计的有效性、可靠性和可信度将由此获得全面提升。当务之急,莫过于开发真正意义上的、全面的预算会计体系。新近颁布的政府会计准则和拟于2019年实施的新会计制度,与此要求尚有距离。

In order to strengthen and improve the role of public finance audit in public sector governance, it is crucial to develop and apply the budget compliance audit based on expenditure cycle. Owning to the lack of proper framework, there are many questions and challenges for budget compliance audit in both theory and practice, and it is urgently needed to apply the audit framework based on the expenditure cycle, so as to ensure the conformity between budget execution and budget authorization. Different from the current public finance audit which focuses on final account, the budget compliance audit fully expands the informational function and supervisory function of audit to all stages in the expenditure cycle, covers the complete process of authorization, commitment, verification, payment, accounting examination and verification, and accountable warrant issuing. Thus, the effectiveness, reliability and credibility of the budget compliance audit will be promoted comprehensively. The most urgent task is to develop a truly comprehensive budgetary accounting system. The newly issued government accounting standards and the new accounting system to be implemented in 2019 still lag behind this requirement.