南非政府财务报告审计制度:经验与启示

The Mechanism of Auditing Government Financial Statements in South Africa:Experiences and Implications

完善的政府财务报告审计制度具有国家治理功能,在实现问责政府、透明政府等方面发挥重要作用.近年来,为推进国家治理体系和治理能力现代化,国家治理导向的政府财务报告审计制度建设成为热点问题.金砖国家南非经过多年探索,政府财务报告审计在提高财务报告信息质量、助力政府问责及提高财政透明度等方面发挥了重要治理功能,其制度特色为审计内容广泛、审计工作集中于审计署、高度重视地方政府财务报告审计以及强调审计独立性等,但仍存在审计专员不足、审计环境有待改善、审计建议执行率不高、无保留审计意见很大程度上取决于财务报告审计提出的更正建议等问题.我国国家治理导向的政府财务报告审计制度建设可借鉴南非经验,应在确立审计目标、明确审计机关为主导审计主体、确定审计对象、制定审计准则等审计制度的前提下,注重审计信息公开、加强制度与立法建设、建立内部审计机制、完善政府会计档案管理制度以及加强审计团队建设,以此通过审计问责推进国家治理体系和治理能力现代化.

A sound mechanism of auditing government financial statements performs the role of national governance,and makes a important contribution towards accountability and transparency.In recent years,to realize the goals of modernization of national governance system,the construction of national governanceoriented mechanisms of auditing government financial report has become a hot topic.After years of exploration,the mechanism of auditing government financial statements in South Africa,has played an important role in improving the quality of financial statement,assisting the achievement of accountable government and transparent government.Its primary features are that the audit scope is extensive,most of the audit work is carried out by the Audit-General,and auditing government financial statements of local governments and independence are highly valued.However,there are still many problems such as the lack of professional auditors,poor audit environment,low implementation rate of audit recommendations,and unqualified audit opinions relying heavily on the revision suggestions from the audit of financial statements.China’s governance-oriented mechanism of auditing government financial report can learn from the experience of South Africa.On the premise of establishing auditing objectives,recognizing national audit institutions as primary audit subject,determining audit objects and making audit standards,we should pay attention to the disclosure of audit information and the improvement of legislation,establish an internal audit mechanism,improve the accounting records management system and lay emphasis on the construction of audit teams,so as to realize the goal of modernizing national governance system.