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政府财务报告审计体制的改革与政府财务报告改革是不可分割的整体。根据公共受托责任的观点,政府财务报告的审计可以看成是协调国家财产主权的所有者(全体人民)与国家的管理者(政府)之间关系的重要手段,其与公司治理目的不谋而合。本文通过对公司治理结构的研究,分析其与政府财务报告审计的相似性,参考公司治理结构重新构建政府财务报告的审计体系,并对国家审计机关进行了重新定位,对国家审计制度的完善提出了相关建议。
The reform of the government financial report auditing system and the government financial report reform are indivisible. From the point of view of public accountability, the auditing of government financial reports can be regarded as an important means of coordinating the relationship between the owner (the entire people) of the country’s property sovereignty and the country’s manager (government), which is in line with the purpose of corporate governance Together Through the research on the corporate governance structure, this paper analyzes the similarities between it and the audit of the government’s financial reports, re-establishes the auditing system of the government’s financial reports with reference to the corporate governance structure, and repositions the national auditing agencies to put forward the improvement of the national auditing system Related suggestions.