中国政府审计问题和改革外文翻译精品.docx
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中国政府审计问题和改革外文翻译精品
中文4010字
本科毕业论文(设计)
外文翻译
题目政府审计公告制度的现状分析及其对策
专业会计学
外文题目GovernmentauditinginChina:
Problemsandreform
外文出处《GovernmentauditinginChina:
Problemsand
reform》[N].incorporatingAdvancesinInternational
Accounting2008,(24):
119-127
外文作者杨寿昌,贾森泽忠孝,莫里斯彭德尔伯里
原文:
GovernmentauditinginChina:
Problemsandreform
1.Introduction
For30yearsafteritsfoundationin1949,thePeople'sRepublicofChinawentthroughaseriesofmajormasspoliticalmovementswhichleftitextremelyisolatedfromtherestoftheworld,especiallycapitalistcountries.Atthebrinkofatotaleconomiccollapse,Chinashifteditsfocustoeconomicdevelopment,beganmarket-orientedeconomicreforms,andadoptedanopen-doorpolicyin1978.3Thesechangesrevivedbothgovernmentauditingandindependentauditing,whichhadbeenreplacedbyothermonitoringmechanismsinthe1950s.
Asrequiredbythe1982ConstitutionofthePeople'sRepublicofChina(PRC,1982),theNationalAuditOffice(NAO)wassetupin1983asadepartmentoftheStateCouncil.Inaddition,regionalauditofficeswerealsosetupasdepartmentsofprovincial,municipalandcountygovernments.Aregionalgovernmentauditofficeisundertheleadershipofboththegovernmentauditofficeatahigherlevelanditssupervisingregionalgovernment.Forexample,theauditofficeofaprovincialgovernmentissubjecttothejointleadershipoftheNAOandtheprovincialgovernment.Underthedualleadershipsystem,foraprovincialgovernmentauditoffice,theNAOprovidesauditingandregulatoryguidanceandmonitoringwhiletheprovincialgovernmentprovidesresourcesandexercisespersonnelcontrol.Inaddition,theNAOoperatesanetworkofbranchofficesincentralgovernmentministriesandverylargemunicipalitiestoauditvariousgovernmentdepartments,agencies,stateownedenterprisesunderthecontrolofthecentralgovernment,andtheirassociatedinstitutions.ThesebranchauditofficeslocatedinministriesandverylargemunicipalitiesareunderthedirectleadershipoftheNAO.
AlthoughthisgovernmentauditsystemhasmadesignificantcontributionstowardChina'seconomicreformandopeninguptotheworldinthepast20years(ChineseAuditingSystemResearchGroup,1999),italsosuffersfromthelackofauditindependence.Theexistingproblemsofgovernmentauditingmainlystemfromitbeingunderthedirectcontroloftheexecutivebody(theStateCouncil).Underthissystem,variousgovernmentdepartmentsandofficialscan,boththeoreticallyandpractically,interferewithgovernmentauditing,thusweakeningtheobjectivityandfairnessoftheaudit.However,thepeople'scongressesatvariouslevelshavebeguntoattachsignificantimportanceto,andmakeincreasinguseof,theauditreport.Atthesametime,moreandmoretaxpayershavebeguntopayattentiontohowtheirmoneyisusedbythegovernment.WhiletheNAO'slackofindependencehasalwaysbeenaproblemeversinceitsestablishment,thisproblemiscreatingincreasingtensionsinthecurrentpoliticalsettingbecauseoftheaccountabilityneedsofthelegislatureandtaxpayers.Theaccountabilityrelationshipbetweenthegovernmentandthelegislatureiscompromisedbythefactthattheauditorisnotindependentofthegovernment.
Notwithstandingtheseproblems,theNAOhassteppedupthelevelofpublicdisclosureofauditfindingsinrecentyears.In2003,theNAOforthefirsttimedisclosedtothepublicthatseriousfinancialproblemsexistedinfourministriesofthecentralgovernment.Thisdisclosureandtheproblemsexposedattractedmuchmediaattentionandthephrase“AuditStorm”wasusedtorefertothedisclosureandtheissuesraised.This“AuditStorm”continuedin2004and2005whentheNAOinitsannualreportdisclosedtheseriousillegalactsinotherministriesofthecentralgovernment.However,althoughthisstormhasbeenusefulindrawingattentiontosomeoftheproblemsthathadoccurred,thelevelofauditindependencemeansthatonlyasmallpercentageofthetotalwereexposed.Also,evenwhereproblemsareexposed,thisdoesnotensurethatthesameproblemswillnotrecur.Thus,the“AuditStorm”hasheightenedtheawarenessoftheneedforgovernmentauditingreform.
2.Perceivedproblemsofthecurrentgovernmentauditingsystem
Mostintervieweesbelievedthatthecurrentproblemsofgovernmentauditinghavetheiroriginsinitsrelationtothegovernment,i.e.,theNAOisineffectaninternalauditingdepartmentunderthegovernment'sdirectcontrol.Thefollowingparagraphselaboratethemainproblemsidentifiedintheinterviews.
2.1.Lackofauditindependence
ThemajorityofourintervieweesacknowledgedsomedirectorindirectinterventionbypeopleororganisationsfromoutsidetheNAO.Thesehaveastrongnegativeimpactonauditplanning,thetrainingandappointmentofauditingpersonnel,thedeterminationofaudittasks,thedealingwithproblemsidentifiedintheaudit,andthedisclosureofauditresults.Asaresult,theNAOcanhardlyperformanyindependentauditing.Adirector-generalofaprovincialgovernmentauditofficecommented:
Theproblemsidentifiedintheauditshouldbedealtwithinaccordancewithlaw,butiftheproblemsinvolvethegovernment,theauditofficewillexperienceinterferencefromthegovernmentalofficialinchargeorfromotherauthorities.
Someintervieweesacknowledgedthelackofindependenceofgovernmentauditing,butatthesametimetheydidnotwanttoexaggeratetheproblem.Beingadepartmentdirectedbythegovernment,howcantheauditofficeworkindependentlyfreefromtheinterferenceofthegovernmentorthechiefgovernmentofficers(CGO)?
Istheresultofinterferenceinevitablydetrimental?
Theintervieweesfoundithardtoanswerthesequestions.Besides,theauditofficeandthegovernmentareatdifferentadministrativelevelsandmaynotalwayshaveconsistentperceptionsonauditing.Underthiscircumstance,aswasrevealedintheinterviews,theauditoffice,beingatthelowerlevel,wouldnormallyfollowthegovernment'swill—andthisisunderstandable.
Wearguethatifauditingissupposedtosatisfymerelytheneedsofthegovernment,orifgovernmentauditissupposedtoplayasupportingroletogovernmentalwork,thentheproblemoflimitedauditindependenceisrelativelypartial,becausegovernmentauditingstillachievesitsmainobjective.Butifthepeople'scongressandtaxpayersoutsidethegovernmentarealsoauditclients,andentrustthegovernmentauditofficetoinvestigatehowthegovernmentimplementedfiscalbudgetsapprovedbythepeople'scongress,thenthecontrolrelationshipbetweentheauditofficeandthegovernmentbecomesasevereproblem.Animmediateconsequenceofthelackofauditindependenceisthattheauditreportmaynolongerpossessobjectivityandfairnessanditisthereforelesslikelytogainthetrustandacceptancebythepeople'scongressandthepublic.
2.2.Restricteddisclosureofauditresults
Theintervieweesgenerallyfeltthatthedisclosureofauditresultsmightberestricted.AdeputyCGO(adeputymayor)ofamunicipalgovernmentcommentedintheinterview:
Theauditreportfollowsgovernmentalarrangements,butthisdoesnotnecessarilyindicatethatthegovernmentwillpreventthedisclosureofauditissues.WhoeveractsastheCGOfacesexternalpressureandthuss/hewilldisclosesomething,explainittothepeople'scongress,andalsosavethefaceoftheauditoffice.ButwilltheCGOdisclosealltheissuesorimportantissuesthen?
Willtheissuesconcerninghis/herannualreportbedisclosedastheyreallyare?
Onecannevertell.Adirector-generalfromtheNAOadmitted:
Infact,somegovernmentofficialsinterferewiththeauditofficeinreportingauditresultstothePeople'sCongress.Theyevendirectlydemandtheauditofficetoremovebigissuesthatviolateregulationsfromtheauditreport.
AnofficialfromtheNAOalsoadmittedintheinterviewthatsomelocalgovernmentsandrelatedauthoritiesinterferewiththedisclosureofauditfindingsandtheresolutionofauditresultsinordertoshirkresponsibilitiesandavoidexcessivedisclosurethatmightovershadowtheirpoliticalcareer.Theinterviewdatathussuggeststhattheauditofficeisnotonlyconstrainedbythegovernmentintermsofauditplanningandthedeterminationofaudittasks,butalsothedisclosureofauditresults.Thatis,theauditofficecannotmakeitsowndecisionsonwhattodisclose,howtodisclose,andwhentodisclose.Consequently,thereisnoassuranceontheauthorityandtransparencyofauditreports.Withthesubmissionofauditreportstothepeople'scongress,thisproblemofalackofindependenceandtransparencyhasarousedincreasedconcerns.SincetheConstitution(PRC,1982)andtheAuditLaw(PRC,1994a)lackclearandrigidrulesonthedisclosureofauditresults,thecontentanddegreeofdisclosureinthecurrentauditingsystemaredeterminedandcensoredbythegovernment'sdiscretionarydisclosurepoliciesongovernmentaffairsandarealsoheavilyaffectedbytheattitudesofCGOs.
2.3.Auditinggaps
Mostintervieweesmentionedthesameproblem;theauditisonlyappliedtogovernmentunitsatalowerlevelofthehierarchy.Thatis,theauditrarelyexaminestheresponsibilityandperformanceofthegovernmentitselforitsCGO,andhencethedepth,level,andscopeofauditingareratherrestricted.Thefollowingcommentmadebyanintervieweewhoisadirector-generalattheNAOisrepresentativeoftheviews.Fromalegalpointofview,therewillnotbeanyconstraintontheauditofdecisionsmadebyhigher-levelofficials,butinpracticeyoucannotreallyquestionthem.Ifintheauditprocesswediscoverprob