论文部分内容阅读
政府审计和政府会计作为两种不同的制度,都是依照国家法律对经济社会运行中的公共资源及公共权力的运用情况进行评价、监督和反映,旨在反映预算分配及其结果。加强政府审计和政府会计的动态协调优化,不仅可以动态监控财政资金的实际运转情况,还能对公共受托责任进行有效履行,完善政府审计和会计制度,实现国家的长治久安。本文就对政府会计与政府审计的动态协调优化进行分析和探讨。
Government auditing and government accounting, as two different systems, evaluate, supervise and reflect on the utilization of public resources and public power in the operation of economy and society in accordance with the laws of the country in order to reflect the budget allocation and its result. To strengthen the dynamic coordination and optimization of government auditing and government accounting can not only dynamically monitor the actual operation of fiscal funds, but also effectively fulfill public trust responsibilities, improve government auditing and accounting systems, and achieve long-term peace and stability of the country. This article analyzes and discusses the dynamic coordination and optimization of government accounting and government audit.