中文摘要：

政府综合财务报告审计是我国国家审计实践改革深入发展的必然产物,也是当前我国探索政府综合财务报告制度改革的重要组成部分。在阐释政府综合财务报告审计相关理论的基础上,结合国外政府审计的先进经验,从七个维度探讨了政府综合财务报告审计框架的构建,并提出了推进政府综合财务报告审计的实施路径。在政府综合财务报告审计框架中,审计目标是逻辑起点,审计环境是政府综合财务报告审计的实践土壤,审计主体和审计对象分别是政府财务报告审计的实施者和作用对象,审计法律责任是审计规制的边界,审计质量是衡量政府综合财务报告审计成效的标尺和准绳,审计报告是通过＂三位一体＂的审计监督模式形成的结论性文件。

英文摘要：

Government audit of consolidated financial report is the inevitable product of the further development of China’s national audit reform. At present,it is also an important part of current system reform about consolidated financial report of government. Based on the interpretation of the related theories of government consolidated financial report audit,combined with the advanced foreign experience of government audit,this paper discusses how to build audit framework from seven dimensions and proposes the implementation path to promote the consolidated financial reporting audit of government. Among audit framework of the government consolidated financial report,audit objectives is the logical starting point,and the audit environment is the practice soil of consolidated financial reporting audit of the governments. Audit subjects are as the role of enforcer of government financial report audit and audit objects are as the role of affected objects. Legal liability of audit can play a pre-deterrence and post-discipline role in audit regulation. Audit quality is a ruler and yardstick to measure the audit effectiveness of government consolidated financial reports. Audit report is the conclusion file of the ＂Trinity＂audit supervision mode.