摘要
国家审计与维护国家金融安全存在一种内在的作用机理关系。面对国际金融危机,我国国家审计在维护金融安全方面还存在着一些系统性缺陷,这些系统性缺陷是由一些深层次原因导致的。为实现国家审计维护金融安全的目标,需要进行制度创新:完善国家审计与金融监管制度,关注系统性金融风险,加强国家审计的综合性与时效性,开展金融监管的绩效审计等。
There is an inherent and interactive relationship between government auditing and financial security. In the international financial crises, there are some systematic deficiencies which were caused by the deep-rooted reasons in the government auditing. Efforts should be exerted to pay attention to the systematic financial risks, make reforms on the auditing system, perfect the government auditing and financial supervision system, strengthen the comprehensiveness and timelines of government auditing, and finally conduct the performanee auditing of finaneial supervision.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第5期19-26,共8页
Journal of Audit & Economics
基金
江苏高校哲学社会科学重点研究基地重大招标项目(苏教社政2010.2)
关键词
国家审计
金融安全
金融审计调查
金融风险管理审计
金融绩效审计
government auditing
financial security
financial auditing investigation
financial risk management auditing
financial performance auditing
