【摘要】：正《權(quán)責(zé)發(fā)生制政府綜合財務(wù)報告制度改革方案》(下稱《改革方案》)提出,"政府綜合財務(wù)報告和部門財務(wù)報告按規(guī)定接受審計。審計后的政府綜合財務(wù)報告與審計報告依法報本級人民代表大會常務(wù)委員會備案,并按規(guī)定向社會公開"。那么,政府綜合財務(wù)報告應(yīng)被審計哪些內(nèi)容?審計主體包括哪些?審計報告應(yīng)對哪些對象負(fù)責(zé)?信息應(yīng)向哪些受眾公開?一、財務(wù)報告審計需求和審計目標(biāo)
[Abstract]:The "Reform Plan of the Government's Comprehensive Financial reporting system on the accrual basis" (hereinafter referred to as the "Reform Plan") states that "the comprehensive government financial reports and the departmental financial reports shall be audited in accordance with the regulations." The comprehensive financial report and audit report of the government after audit shall be reported to the standing Committee of the people's Congress at the corresponding level for the record according to law and shall be made public to the public in accordance with regulations. " So what should the government's consolidated financial report be audited? What are the audit subjects? Who should be responsible for the audit report? To which audience should the information be made public? I. Financial reporting audit requirements and audit objectives
【作者單位】： 北京中醫(yī)藥大學(xué);北京市醫(yī)院管理局;
【基金】：%E7%9A%84%E8%B5%84%E5%8A%A9" target="_blank">國家自然科學(xué)基金<71303024>的資助
【分類號】：F239.4
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本文編號：2162787