党的十八大以来,国家对政府审计提出了越来越高的要求,因而政府审计制度的完善就显得尤为重要。本文主要关注我国政府审计业务制度的完善,并从十个方面进行了学理分析:一是审计主题应作为审计业务的核心要素;二是要以审计客体为基础形成审计业务分类体系;三是审计及时性要大力加强;四是电子数据分析要以审计主题及其分解为基础;五是非财务信息的真实性要独立鉴证;六是要明确区分合理保证审计意见和有限保证审计意见;七是审计重要性的运用需要制定指南;八是审计定性要进行是否存在规则悖反的判断,并需要权威性的指南;九是审计查出主要问题要建立一个科学的分类体系;十是审计准则要分层级制定。在此基础上提出了完善审计制度的建议。

Since the 18th National Congress of CPC, the government of China has put forward increasingly higher requirements for the government audit, so the improvement of the government audit system is particularly important. This paper focuses on improving audit system of the government of China, and carries out the theoretical analysis from ten aspects: the first is to keep the audit subject as a core element of the audit business; the second is audit object should be based on classification system of audit business; the third is to strengthen the timeliness of the audit; the fourth is analysis of electronic data based on auditing the theme and its decomposition; the fifth is the authenticity of financial information to independent verification; the sixth is a clear distinction between the reasonable assurance of the audit opinion and the limited warranty audit opinions; the seventh is the use of audit and the importance of the need to develop guidelines; the eighth is to audit the existence of qualitative rules contrary judgment, and to guide the authority; the ninth is to establish a scientific classification system to the problems found; the tenth is to establish hierarchical auditing standards. On this basis, the paper puts forward suggestions to improve the audit system.