美国联邦政府财务报告编制与审计研究

上世纪90年代开始的美国联邦政府财务报告编制与审计改革是联邦政府加强财务管理的一项重要内容。经过多次改革,形成了以权责发生制为主要会计计量基础的联邦政府财务报告体系,和以审计署的外部审计与监察长办公室的内部审计相结合的联邦政府财务报告审计模式。当前这种财务报告体系与审计模式仍处于发展与完善过程中,需不断改进财务信息质量和强化审计的作用。

The Preparation and Audit of U.S. Federal Government Financial Report

U.S.federal government financial report and audit reform,which begin from the early 1990s,is an important measure to strengthen federal government financial management.After the reform,federal government accrual financial report system and the financial report audit mode which combine external audit by GAO and internal audit by OIG were created.The financial reporting system and audit mode need to perfect for improving the quality of financial information and strengthening the role of the audit.