公共受托责任

现代政府管理审计以公平和效率为导向，以公共受托责任审查为己任。

Modern GMA is oriented by equity and efficiency , it takes the examination of public accountability as its task .

与公司受托责任相比，公共受托责任的独特性在于它更强调公平，更强调政治、法律和道德约束。

Contrast with corporate accountability , public accountability has its unique characteristics . For instance , it emphasizes equity and constraints from politics , laws and ethics .

政府会计改革的公共受托责任视角解析

Analysis of Government Accounting Reform from the Perspective of Public Accountability

其次，对影响审计免疫系统产生和发展的公共受托责任、新公共管理理论进行了概述。

Secondly , this paper summarized public accountability and new public management theory .

换言之，政府的公共受托责任对政府会计产生了需求。

In other words , it is government accountability that demands governmental accounting .

第一章研究公共受托责任、公平和效率。

Chapter one looks into general accountability , public accountability , equity and efficiency .

权力控制与国家审计参与&基于公共受托责任的视角

Power Control and Governmental Audit 's Participation & From the Perspective of Public Accountability

本文首先阐述了绩效审计的公共受托责任理论基础和绩效审计的产生、涵义、发展，分析了宏观服务型绩效审计的产生背景、涵义和特点。

The dissertation also analyzes the background , meaning and characteristics of performance audit of the macro service model .

摘要政府向公众提供政府财务报告，是提高财政透明度、强化政府公共受托责任的内在要求。

Providing government financial report to the public is an implicit requirement of fiscal transparency and the public accountability of government .

国家审计是基于加强经济监督的需要而产生的，其基本职能在于监督、评价和鉴证。国家审计起源于公共受托责任关系，又服务于公共受托责任关系。

National audit raises from the need of strengthening economic supervision , and its basic functions include supervision 、 evaluation and attestation .

在加强和改进宏观调控中国家审计角色的实现途径是关注公共受托责任，加强经济责任审计；

The approach for the Government Audit to reinforce and improve macro-control is to attend public trust responsibility and strengthen economic responsibility audit ;

从公共受托责任演进看国家审计本质变迁&兼论审计免疫系统论

The Inherent Change of State Audit from the Perspective of the Evolution of Public Trusteeship & In Response to the Immunity Theory of Audit

公共受托责任中的公平和效率责任体现为公共部门遵循法律法规，建立良好内部控制和创造良好成果。

The equity and efficiency responsibilities of public accountability are reflected in conforming to laws , maintaining good internal control , and generating good outcomes .

本文旨在将公共受托责任理论引入到监狱资金问题的研究中，避免单纯从监狱法规的角度思考问题。

This article focus on that introducing public accountability to the problem of prison funds , avoids considering it only from aspect of the Prison Act .

受托责任学派认为，受托责任是现代会计存在之根本原因，公共受托责任是政府会计的基石。

According to the viewpoint of countability of accounting , accountability is the fundamental factor of the existence accounting and public accountability is the base of government accounting .

文章通过公共受托责任发展的三阶段分析，指出了公共受托责任的发展对政府绩效审计的发展具有重要的影响作用。

After analyzing the three stages of the development of public fiduciary duties , the paper points out that its development may greatly influence the audit development government performance .

所谓公共受托责任，就是接受公众委托、负责管理公共资源的政府、机构和人员所负有的履行社会公共事务管理、提供公共服务职能并向公众提交报告，以说明其责任履行情况的义务。

Public accountability is an obligation held by the government , public organizations and their staff to fulfill public affairs ' management function and to report to the public .

站在企业化政府的高度上，权责发生制的引入是实现政府以履行公共受托责任为核心的可核算管理的关键。

Stand on the point of view on " entrepreneurial government ", the adopting of accrual basis is the key to achieve " accountable management " of our government .

接着对公共受托责任、公共权力监控及公共权力审计监控效果影响因素等相关问题的研究现状进行了梳理。

And then , we tease the research situation of the public accountability , public power monitoring and audit of public power monitoring effective factors related to the present study status .

根据受托客体的不同，公共受托责任包括公共权力受托责任和公共资源受托责任，其中，公共资源受托责任是政府会计赖以存在的基石。

In the term of entrusted object , public accountability includes accountability for public power and accountability for public resource , and the later is the objective existence foundation of governmental accounting .

政府资产的完整核算并恰当地披露既有助于完善我国政府会计理论体系，又可通过提供有关政府资产的绩效评价信息，以解脱政府的公共受托责任。

Complete accounting and appropriate disclosure of governmental assets are helpful in perfecting governmental accounting system and providing information about achievement and effect , and thus remove public fiduciary duty of the government .

同时在这些宽松的假设前提下，分析在公共受托责任导向下的地方财政竞争新机制的表现及结果。

At the same time , under the premise of such loose assumptions , the author attempts to analyze the performance and results of the local financial competition mechanism under the public accountability .

本文以公共受托责任理论为基础，从服务型政府的视角，介绍了政府绩效审计的概念、我国政府开展绩效审计的历史与现状。

This article based on the theory of public accountability , from the perspective of service-type Government , introduced the concept of government performance auditing , history and current situation of government performance auditing in China .

其中，从非正式制度（主要是意识形态）角度来理解公共受托责任、新公共管理、财政透明度概念，并且阐述了影响政府会计改革的意识形态所具有的基本特征。

Public accountability , new public management and fiscal transparency are all regarded as informal institutions ( mainly ideologies ) . And this paper elaborates the characters of these ideologies effecting governmental accounting reforms . 5 .

政府公共受托责任解除的根本途径是政府绩效信息的全面披露，但定量信息的缺乏制约了政府绩效评价理论与实务的发展。

The essential way to discharge public accountability is the full disclosure of information of governmental performance . However , the absence of quantitative information restricts the development of theory and practice of performance assessment of government .

首先在分析社保基金运行流程的基础上，具体解析地方社保部门所承担的公共受托责任和被赋予的公共权力。

First , based on the analysis of the social security fund operation process , and on the basis of the specific analytical place social security branch assumes the public accountability and is given the public power .

通过定义公共受托责任理论下的监狱概念，阐述监狱资金、监狱资金特征，以及监狱资金与监狱本质功能实现的关系，论证监狱资金应由国家财力全额保障。

By defining prison concept under public accountability theory , elaborating prison funds , character of prison funds and relationship between prison funds and the essential function of prison that further proves prison funds should be safeguarded by government finance .

本文在考察公共受托责任构成及其对政府会计的影响，及公共受托责任与国际政府会计发展趋势的基础上，对我国政府公共受托责任现状进行分析，并对我国政府会计的改革提出建议。

And then , after analyzing the trend of international public accountability and government accounting reform , and the present situation of government 's public accountability in our country , the writer gives several suggestions on China 's government accounting reform .

同时，政府会计准则的构建，促使我国政府财务信息的利益相关者更好地理解我国政府会计和政府财务报告，帮助他们做出正确的经济决策，也有助于政府更好的履行公共受托责任。

Meanwhile , the establishing of Government Accounting Standards , prompts our stakeholders of the government financial information to better understand our government accounting and government financial reporting , to help them make the right economic decision , and help government to better fulfill its public accountability .

从契约经济学的角度看，财政监督的必要性来自政府的公共受托责任和经济管理中存在激励不足以及公共财政管理和使用中的多级委托代理难以避免的代理问题。

From the contract economic angle , the financial supervision necessity comes from government 's public fiduciary duty and the economical management has the proxy problem of " the drive insufficiency " as well as in the public financial control and the use multistage request agent avoids with difficulty .