政府财务报告审计的主体、内容和方法

The Subject,Content and Methods of Government Financial Report Auditing

中国特色政府财务报告审计制度尚在健全完善中,一些关键问题亟待研究解决。结合中国的法律及制度环境,按照“谁来审—审什么—怎么审”的主线,探讨了政府财务报告审计主体及独立性、审计内容、审计思路及方式方法。研究认为:由于财政资金的运动过程没有变化,不应当改变国家审计机关的审计主体地位,购买社会审计要限定审计对象范围、创新审计费用支付、加强审计质量控制;有必要组建国家、省、市、县审计委员会,由全国人大和地方各级人大产生,各级审计机关可作为同级审计委员会的决策执行机构,不再向同级人民政府负责,业务运行独立于政府体系,时机成熟时再从政府序列撤销;暂不审计财政中长期可持续性,先审计两大核心财务报表,重点关注基础信息的完备性、抵销的充分性和调整的准确性,有无利用抵销阈值操纵盈余的行为,政府会计准则制度完备后,再审计政府财政财务管理情况及其他事项;要结合运用统计抽样、判断抽样方法,推进政府财务报告大数据审计,实现上下级财政之间、同级财政与预算单位之间的会计数据关联。

The auditing system of government financial reports with Chinese characteristics is still being perfected,and some key problems need to be solved urgently.Based on the legal and institutional environment of China,according to the main line of"who should audit-what audit-how audit",the paper discusses the auditing subject and its independence,auditing content,auditing ideas and methods of government financial reports.The research holds that the status of auditing subject of national audit institutions should not be changed because there is no change in the movement process of financial fund,and the purchase of social audit should limit the scope of auditing objects,innovate the payment of auditing fees and strengthen the control of auditing quality.It is necessary to set up national,provincial,municipal and county audit committees,which are elected by the National People's Congress and Local People's Congresses at all levels,audit institutions at all levels can serve as the decision-making executive agencies of auditing committees at the same level,no longer accountable to the people's governments at the same level,operate independently of the government system,and then be removed from the government sequence when the time is right.Not to audit the medium and long-term sustainability of finance for the time being,first audit the two core financial statements,focus on the completeness of basic information,the adequacy of offsetting and the accuracy of adjustment,and whether there is any behavior of manipulating earnings by using offset threshold,after the system of government accounting standards is complete,then audit the government's financial management and other matters.It is necessary to combine the use of statistical sampling and judgment sampling methods to promote the big data audit of government financial reports,and realize the correlation of accounting data between upper and lower levels of finance and between finance and budget units at the same level.