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国家为了依法反映、监督和评价经济社会运行背后的公共权力及其所掌握的公共资源运用情况安排了政府会计和政府审计两个职位来进行反应预算分配和结果。公开透明化的政府职能逐渐的被广大人民所认可,所以对政府会计与政府审计协调发展,公开透明,是广大人民的客观需求,也是财政资金运营全过程的动态监控和实现良好的公共之情权的必然需求。目前我国的政府会计与政府审计处于一种“相对静态分离”的状态,但是应时代要求,增加两项工作的协调性、关联性、横向藕合与纵向延伸性形成一种“动态协调”的发展是必经之路。
In order to reflect, supervise and evaluate the public power behind the operation of economy and society and the utilization of public resources in their place according to the law, the state has arranged two positions of government accounting and government auditing to allocate and budget the response budget. The function of open and transparent government is gradually accepted by the majority of people. Therefore, the coordinated development of government accounting and government audit is open and transparent, which is the objective demand of the broad masses of people. It is also the dynamic monitoring and realization of good public affair in the whole process of operation of financial funds. The inevitable demand for power. At present, the government accounting and government auditing in our country are in a condition of “relative static separation”, but at the request of the times, the coordination, relevance, horizontal coupling and vertical extension of the two tasks are increased to form a “dynamic Coordination ”development is the only way.