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Jingdong book

公共部门注册会计师审计制度研究:基于政府财务报告审计的思考

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公共部门注册会计师审计制度研究:基于政府财务报告审计的思考

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研究报告分为两部分:第一部分为研究报告概要,这是对研究成果的高度概括。第二部分按10个专题对研究内容作了全面系统的阐述,分析论证了构建我国公共部门注册会计师审计制度的重要意义,研究比较了世界主要经济体实施公共部门注册会计师审计的做法经验,归纳总结了我国在行政事业单位、医院、高校、非营利组织等领域试点注册会计师审计的有关情况,在此基础上,重点就构建我国公共部门注册会计师审计制度涉及的法制建设、审计内容、经费保障、结果运用、标准建设、人才建设、关系协调等问题展开了深入研究,提出了对策建议。
Catalogue

第一部分
研究概要

第二部分
第一章 我国建立公共部门注册会计师审计制度的重要意义
第一节 公共部门及其发展概述
第二节 公共部门注册会计师审计概述
第三节 我国建立公共部门注册会计师审计制度的重要意义
第二章 世界主要经济体实施公共部门注册会计师审计制度的经验和启示
第一节 世界主要经济体实施公共部门注册会计师审计制度的经验
第二节 世界主要经济体实施公共部门注册会计师审计制度的启示
第三章 我国试点公共部门注册会计师审计的情况分析
第一节 我国试点公共部门注册会计师审计的基本情况
第二节 我国试点公共部门注册会计师审计存在的问题
第四章 我国建立公共部门注册会计师审计制度的法制建设研究
第一节 我国公共部门注册会计师审计法制建设现状及存在的问题
第二节 加强我国公共部门注册会计师审计法制建设的建议
第五章 我国公共部门注册会计师审计的主要内容研究
第一节 公共部门财务报告审计的主要内容
第二节 公共部门特定事项审计的主要内容
第六章 我国公共部门注册会计师审计的委托模式和经费保障机制研究
第一节 公共部门注册会计师审计委托模式
第二节 公共部门注册会计师审计经费保障机制
第七章 我国公共部门注册会计师审计结果运用机制研究
第一节 我国公共部门注册会计师审计结果的主要形式
第二节 我国公共部门注册会计师审计结果运用现状
第三节 建立与完善我国公共部门财务报告审计结果的公开运用机制
第八章 我国公共部门注册会计师审计准则建设研究
第一节 我国注册会计师审计准则建设的现状
第二节 我国公共部门注册会计师审计准则建设的特殊考虑
第三节 我国公共部门注册会计师审计准则建设的政策建议
第九章 我国推行公共部门注册会计师审计制度的能力框架和人才建设研究
第一节 注册会计师执行公共部门审计的能力框架研究
第二节 适应公共部门注册会计师审计要求的人才建设研究
第十章 我国公共部门注册会计师审计与政府审计的协调
第一节 协调公共部门注册会计师审计与政府审计的必要性
第二节 协调公共部门注册会计师审计与政府审计的建议
主要参考文献
后记
Book Abstract

《公共部门注册会计师审计制度研究:基于政府财务报告审计的思考》:
四、政策建议
近年来,我国大力推进政府购买服务,积极利用社会力量创新公共服务供给,“会计审计”已被列为适宜由社会力量承担的技术性服务事项。中共中央。办公厅、国务院办公厅《关于实行审计全覆盖的实施意见》和国务院《关于加强审计工作的意见》(国发(2014)48号)都明确提出要有效利用社会审计力量,向社会购买审计服务,为推动公共部门注册会计师审计创造了良好条件。我国公共部门分布广、地位作用特殊、社会关注度高,推进公共部门注册会计师审计制度建设既要借鉴国际经验,更要结合中国国情大胆创新、稳步推进。
第一,积极推动完善公共部门注册会计师审计法制建设。全面建立公共部门注册会计师审计制度,亟需将注册会计师审计通过法律法规予以固化,为注册会计师审计监督提供强有力的法律支撑。一方面,要积极推动《会计法》、《注册会计师法》以及其他相关法律修订,明确公共部门注册会计师审计内容、程序和监管要求等;另一方面,要配套制定《公共部门注册会计师审计办法》、《政府财务报告注册会计师审计暂行办法》等法规制度,保障注册会计师审计有据可依和有效实施。时机成熟时,还可研究制定《公共部门注册会计师审计法实施条例》、《公共部门注册会计师审计法》等高层次法规制度。在法制建设中,要注重保障注册会计师的权利,保证其可依法获得充分、适当的审计证据,独立发表审计意见。
第二,加快推进公共部门注册会计师审计标准研究制定。会计准则和会计制度是编制财务报表的重要标准和依据,也是注册会计师开展财务报表审计的重要基础。因此,建立公共部门注册会计师审计制度,要加快政府会计准则的制定出台和非营利组织会计制度的修订完善。同时,要加快研究制定与会计准则相适应的公共部门审计准则,加强对注册会计师开展公共部门审计的规范和指导。考虑到注册会计师审计准则的通用性以及公共部门审计准则制定的成本和效率,建议在我国现行注册会计师审计准则体系的基础上,针对公共部门审计的特殊目的、要求和事项进行增补。相对于另起炉灶制定一套全新的审计准则,该方法可以最大限度地利用现有资源,推动相关准则(指引)尽早出台,同时有利于突出公共部门的特殊性,增强准则(指引)的针对性,提高使用效果。
第三,全面规范公共部门注册会计师审计委托和经费保障。根据公共部门审计业务的性质,进一步优化完善选聘机制、付费方式,有效保障注册会计师审计的独立性。按照“谁委托、谁付费”的总体原则和财政预算管理的新要求,对于由国家权力机关或同级人民政府依法委托实施的公共部门年度财务报告审计以及由财政、审计、税务、司法等部门或业务主管部门委托实施的公共部门财政支出绩效、经济责任等特定事项审计,其审计经费应列入相关权力机构和政府部门的预算,按国库集中支付制度向会计师事务所支付;对于公共部门自行委托实施的审计,其审计费用应由公共部门按照委托协议向会计师事务所支付。同时,要进一步规范政府购买注册会计师专业服务,逐步建立公开、公平、公正的招投标体系和以市场定价为基础并给予适当折让的收费制度,保障注册会计师审计有序实施。
……

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