我国政府财务报告的审计报告模式探讨——基于美国政府财务报告中审计报告的研究

Discussion on the Audit Report Model of Government Financial Report in China--Based on Research of the US Government Financial Report

本文结合我国政府财务报告的发布及其相关审计活动的实际情况,积极借鉴域外对此事项的业务实践,对我国政府财务报告的审计报告相关的内容、格式、报送方式和时间等进行了较为详细的探讨。同时,结合美国政府财务报告中审计报告的现实情况,分析了我国的审计报告是否应与政府财务报告一同报出,是否应有固定的报告内容与格式,以及各层级的审计报告是否应在全国范围内一致统一进行等相关问题,并提出了看法和建议。

In this paper,combined with the actual situation of publication of China's previous government financial reports and related audit activities,and actively drew lessons from the practice of foreign countries on this matter,the content,format,submission method and time of the audit report of China's government financial report are discussed in detail.Based on the actual situation of the US government financial report and its audit report,this paper discusses in detail whether the audit report of our country should be reported together with the government financial report,whether there should be a fixed report content and format,and whether the audit report of all government levels should be consistent and unified in the whole country,and finally puts forward our views and suggestions.