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政府综合财务报告是广大人民群众了解政府财务状况和预算执行的重要方式,通过对政府财务报告的审计有利于保证纳税人所获信息的真实性和合法性。本文介绍了我国政府财务报告现状,并从美国政府财务报告的审计对象、实施主体、审计标准、审计方法及审计意见等方面对美国政府财务报告审计制度进行了梳理和总结,为我国这方面建设提出了可借鉴的经验与建议。
The comprehensive financial report of the government is an important way for the general public to understand the state of the government’s financial affairs and the execution of the budget. The auditing of the government’s financial reports is conducive to ensuring the authenticity and legitimacy of the information obtained by the taxpayers. This paper introduces the current situation of the government financial report in our country, and reviews and summarizes the auditing system of the U.S. government financial reports from the audit objects, implementation subjects, audit standards, audit methods and audit opinions of the U.S. government financial reports, Put forward some experiences and suggestions for reference.