CAJ | 학술논문

最高审计机关在维护财政政策的长期可持续领域发挥作用，有助于改善财政政策绩效，确保政府的透明和问责，以保障公民权利。本文对48个国家最高审计机关在维护财政政策可持续性领域所发挥的作用进行系统分析，发现最高审计机关拓展了在维护财政政策长期可持续性领域的权限和范围，在维护财政长期可持续性领域采用了科学多样的审计方法和审计方式，在维护财政可持续性领域积极与其他内外机构沟通和联动等特点。结合我国国情，从中获得对我国最高审计机关在维护财政政策长期可持续领域更好发挥作用的六方面启示，即扩展对财政部门内部控制审计，规范财政管理控制和决策流程；构建政府性债务预警模型，规避财政风险；完善财政审计专项小组，实现财政安全审计预警；积极开展绩效审计，提高财政审计质量；促进权责发生制国家财务报表的构建，提交国家财务报告审计结果；积极寻求与其他利益相关方进行沟通和联动，扩大信息披露范围。
최고심계궤관재유호재정정책적장기가지속영역발휘작용，유조우개선재정정책적효，학보정부적투명화문책，이보장공민권리。본문대48개국가최고심계궤관재유호재정정책가지속성영역소발휘적작용진행계통분석，발현최고심계궤관탁전료재유호재정정책장기가지속성영역적권한화범위，재유호재정장기가지속성영역채용료과학다양적심계방법화심계방식，재유호재정가지속성영역적겁여기타내외궤구구통화련동등특점。결합아국국정，종중획득대아국최고심계궤관재유호재정정책장기가지속영역경호발휘작용적륙방면계시，즉확전대재정부문내부공제심계，규범재정관리공제화결책류정；구건정부성채무예경모형，규피재정풍험；완선재정심계전항소조，실현재정안전심계예경；적겁개전적효심계，제고재정심계질량；촉진권책발생제국가재무보표적구건，제교국가재무보고심계결과；적겁심구여기타이익상관방진행구통화련동，확대신식피로범위。
Supreme Audit Institutions （SAIs） play a significant role in safeguarding long-term sustainability of fi- nance policies, which is helpful to improve the performance of fiscal policies, to ensure government transparency and accountability and safeguard the rights of citizens. This article analyzes the function of SAIs in 48 countries in main- taining sustainable fiscal policies using comparative analysis and summarization, and finds out the following charac- teristics：（a） SAIs expand the authority and scope of audit to maintain long-term sustainability of fiscal policies, （b） SAIs adopt diverse scientific audit methods and audit modes to maintain long-term sustainability of fiscal poli- cies, and （c） SAIs actively communicate with other internal and external organizations to ensure long-term sustain- ability of fiscal policies. Based on the analysis, we sum up six aspects about how to improve the function of SAIs in maintaining long-term sustainability of fiscal policies in China ,including （a） extending the audit of internal control of financial departments to standardize the financial management control and decision-making process, （b） estab- lishing early warning model for government debts to avoid financial risks, （c） improving the special finance audit team to achieve early warning through financial security auditing, （d） carrying out performance audit actively to improve the quality of public finance audits, （e） promoting the preparation of national financial statements on accrual basis and reporting audit results of national financial statements, and （f） actively seeking communication and interaction with other stakeholders to expand the scope of information disclosure.