摘要
对中央重大方针政策执行情况实施跟踪审计,是审计发挥"免疫系统"功能的重要实现形式,也是审计参与国家治理的重要体现。本文首先对跟踪审计的概念和特点进行了总结;其次,在介绍货币政策的含义、种类和目标的基础上,提出了货币政策执行情况跟踪审计应关注货币供应量、贷款结构和风险防范等主要内容;再次,对货币政策执行情况跟踪审计的实践探索进行了简单回顾,重点介绍了2011年度贷款投放跟踪审计取得的成效和主要做法;最后,从加大贷款投放跟踪审计力度、加强审前准备、准确把握跟踪审计切入点以及创新审计组织方式等方面对开展货币政策执行情况跟踪审计提出了见解。
National audit can give a play of immune function throughing real-time audit on the important policies and measures issued by the central goverment.This article firstly summarizes the concept and characteristics about real-time audit.Secondly,it introduces the concept,the type and the objective of monetary policy.and puts forward the major contents about real-time audit on the monetary policy,including monetary aggregates,loan structure and the risk prevention.Thirdly,this article focus on the effect achieved in 2011 about real-time audit the new loans.Finally,this article puts forward the viewpoints about the real-time audit on monetary policy from four aspects: putting more effort on real-time audit on the new loans,paying attention to preparing before auditing,accurately grasping the breakthrough point of the real-time audit,innovating the organization way of the real-time auditing.
出处
《审计研究》
CSSCI
北大核心
2012年第6期15-18,28,共5页
Auditing Research
关键词
货币政策
跟踪审计
思考
monetray policy,real-time audit,thinking
