摘要
我国政府财务报告审计制度仍处于探索的初期,其创建首先要从政府主体需求动因和审计主体供给机制两方面进行探讨。代理理论、信号传递理论、管理控制和治理理论等为各类单位、部门、政府层面财务报告审计的需求动机和价值提供了不同的解释,在此基础上根据我国“公民—人大—政府—部门—单位”的委托代理链条建立我国政府财务报告审计需求框架。基于代理理论、交易成本等经济学理论建立的政府财务报告审计供给框架,表明审计客户特征和审计师特征会影响政府财务报告审计供给的治理结构的选择,而治理结构又会影响以什么样的成本执行哪些审计业务以及最终的审计结果情况。对政府财务报告审计服务需求动因和供给动机的均衡分析则表明,在政府审计机关、民间审计机构、预算单位、各级人大等利益相关者共同参与形成的政府财务报告审计市场中,政府财务报告审计的需求和供给通过互动的方式均衡地决定,促进政府财务报告审计决策落地。
The Chinese government financial report auditing system remains in the early stages of development.Its establishment requires an exploration of both the demand motivations of government bodies and the supply mechanisms of auditing entities.First,this article discusses the demand motivations and value of various units,departments,and government financial report audits through the lenses of agency theory,signaling theory,governance,and other relevant frameworks.It then establishes a conceptual framework for the demand for government financial report audits.Next,the article outlines the supply framework for government financial report audits and describes the supply motivations of stakeholders within the supply chain.It advocates for the adoption of a hybrid supply model for government financial report audits in China.Finally,the study conducts a balanced analysis of the demand and supply motivations for government financial report audits,facilitating the implementation of audit decisions.The conclusions drawn from this research are beneficial for public policy regarding the government's financial report audit system and for expanding the scope of national audit supervision.
作者
张国清
孔庆格
陈晓锋
ZHANG Guoqing;KONG Qingge;CHEN Xiaofeng(School of Management,Xiamen University,Xiamen 361005,Fujian)
出处
《厦门大学学报(哲学社会科学版)》
北大核心
2025年第1期89-101,共13页
Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)
基金
国家社会科学基金一般项目“国家善治导向的政府财务报告审计体系构建研究”(21BJY005)
国家社会科学基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115)
国家社会科学基金重点项目“公共产权视角下的政府资产治理与财务会计问题研究”(20AGL013)。
关键词
政府财务报告审计
需求和价值
供给模式
均衡分析
government financial report audit
demand and value
supply model
equilibrium analysis
