CAJ | 학술논문

本文从全部政府性资产的对象、分类及其所面临新情况的分析研究入手，客观审视国家审计在全部政府性资产监管中的角色和职能定位，有针对性地提出适应新的国有资产监管体制，强化对全部政府性资产审计监督的可行思路。文章对如何编制政府性资产负债表进行了探索，提出了具体编制原则并进行试编。结合绍兴审计实践，总结提炼了关注资产存量、质量和增量的政府性资产审计经验。
본문종전부정부성자산적대상、분류급기소면림신정황적분석연구입수，객관심시국가심계재전부정부성자산감관중적각색화직능정위，유침대성지제출괄응신적국유자산감관체제，강화대전부정부성자산심계감독적가행사로。문장대여하편제정부성자산부채표진행료탐색，제출료구체편제원칙병진행시편。결합소흥심계실천，총결제련료관주자산존량、질량화증량적정부성자산심계경험。
On the basis of classification of all government assets, and analysis of the situation faced by the new research, this paper objectively inspects national audit in all government assets of the role and functions from a supervisory position, targeting the new state-owned assets supervision system, puting forward a viable idea to strengthen auditing and supervision for all government assets. This paper try to explore on how to prepare the balance sheet of the government, and put forward a specific principle, combined with the audit practice of Shaoxing, summed up with a formation of refining the incremental, quality and variable of government assets auditing.