摘要
本文分析了金融企业的特殊性与社会监督的重要性,探讨在现有财政投融资体制和特殊的银行制度下,地方政府过度信贷举债的风险问题,提出金融审计应当而且能够在金融监管和控制金融风险发挥积极作用。
This paper focus on the special function of finance audit in the financial supervision system. The first part analyses special features of the finance corporation and the importance of the social supervision. The second part deals with the risks of the local government that excessively raises loans in the current public financial system and special banking system. Finally, the author maintains that finance audit should and could play a positive role in the financial management and the control of financial risks.
出处
《审计与经济研究》
CSSCI
北大核心
2008年第1期31-34,共4页
Journal of Audit & Economics
关键词
金融审计
功能拓展
社会监督
控制风险
financial audit
function expansion
social supervision
financial risks control
