国家审计维护金融安全功能与路径研究

发布时间：2018-05-05 08:28

本文选题：金融安全 + 金融风险　；参考：《武汉大学》2013年博士论文

【摘要】：世界金融发展史告诉我们,经济发展通常伴随着金融风险的形成与积聚,当金融风险积累到一定程度后,将严重影响到一国的金融安全。2008年起源于华尔街的“次贷危机”迅速演变为席卷全球的国际金融危机,以及2011年的欧洲债务危机再次敲响了金融安全的警钟。国家审计作为国家政治制度的重要组成部分,自身所具有的独立性、权威性和综合性等特性决定了国家审计应当而且能够在维护金融安全方面发挥独特的作用。现有文献较多的是对金融安全以及国家审计的独立研究,将二者关联起来进行研究的文献并不多见,特别是结合中国审计的实践,从案例的角度进行研究更是凤毛麟角。本文正是基于这一点,立足于我国国家审计的实践,运用理论分析和案例研究的方法,比较系统地分析了影响我国金融安全的风险因素,指出国家审计存在的制度缺陷和面临的问题,全方位、多视角地提出国家审计的改进设想,以弥补系统研究国家审计维护金融安全文献的缺憾,对于中国审计而言,也具有一定的理论意义和较强的实践意义。本文第一章首先简要介绍了文章选题的背景及研究意义,对相关概念进行了界定,接着对国内外关于金融安全和国家审计的文献进行了回顾和总结,特别是对金融安全与国家审计的关系研究进行了梳理,然后阐释了本文的主要内容、框架结构和研究方法,最后简要地说明了本文的主要创新点。第二章分别对金融安全和国家审计的理论进行了介绍,对国家审计本质的几种学说进行了比较。第三章明确了金融安全在国家经济安全中的核心地位,全面分析国家审计维护金融安全的主要功能,包括综合性、预防性、揭示性、抵御性等功能,提出国家审计维护金融安全的实现路径,即通过预警与防范、跟踪与反馈、监督与评价、纠偏与落实、整合与创新等机制来实现。接下来的两章是现实考察和案例解析。第四章首先从各项指标初步判断我国金融运行处于“基本安全”的状态,然后系统分析了影响我国金融安全的风险因素,包括制度风险、结构风险、机构风险、创新风险、开放风险和监管风险等,其次,分析了我国国家审计维护金融安全的发展阶段和历史作用,最后,指出我国国家审计存在的制度缺陷和面临的现实问题。第五章紧密结合中国审计的实践,剖析了近年来国家审计开展的与金融安全有关的五个典型案例,既有审计发挥批判性作用,揭露重大违法违规问题的案例,又有审计发挥建设性作用,促进体制机制制度完善的案例,并对这些案例进行了总结和归纳。第六章将“免疫系统”和“国家治理”理论运用到国家审计实践,指出国家审计的基本目标是保障国家利益,维护国家安全,核心目标是维护金融安全,由于国家利益的基础是国家安全,国家利益有多大,金融安全的边界有多大,国家审计的发展空间就有多大。在国际金融危机的影响仍然存在、国内系统性金融风险不断累积的大背景下,我国国家审计必须以维护国家金融安全为目标,进行理论和实践创新：(1)国家审计应该占据金融监管制高点,更加突出建设性作用。(2)深化与拓展国家审计的内容,提高审计的综合性,关注系统性金融风险；提高审计的宏观性,加强金融监管绩效审计；提高审计的针对性,以防范风险为审计导向。(3)变革与创新国家审计的方式,包括加强专项调查、提供咨询服务、审计关口前移、开展后续评价、发挥属地优势等。(4)提升国家审计的技术和加强人才培养,包括加强信息化建设,加大金融计算机审计力度；加强安全预警,推动完善中国金融安全网；适应安全审计要求,提高审计人员素质。最后一章为研究结论和对未来研究的展望。本文的主要贡献在于：第一,深化了对国家审计理论创新的研究。本文认为,“公共受托经济责任”论奠定了国家审计的历史基础,“免疫系统”论拓展了国家审计的时代功能,“国家治理”论则深化了国家审计的制度内涵。第二,从比较和发展的视角研究国家审计在维护金融安全中的监督地位和组织优势。一方面从比较的视角研究国际金融危机之后美国、英国等西方国家审计的经验和启示,另一方面从发展的视角对我国国家审计维护金融安全进行现实考察,制度风险是影响我国金融安全的最重要因素,国家审计要占据金融监管的制高点。第三,跳出了以往关于国家审计边界论的局限,提出金融安全的边界有多大,国家审计的发展空间就有多大的新论点,并系统地提出维护金融安全审计目标下我国国家审计的改进设想。
[Abstract]:The history of world financial development tells us that economic development is usually accompanied by the formation and accumulation of financial risks. When financial risk is accumulated to a certain extent, it will seriously affect the financial security of a country in.2008, which originated from the "subprime crisis" in Wall Street, which has rapidly evolved into an international financial crisis sweeping the world, as well as the European debt crisis in 2011. As an important part of the national political system, the national audit, as an important part of the national political system, has its own characteristics, such as independence, authority and comprehensiveness, which determine that national audit should play a unique role in maintaining financial security. The existing literature is more about financial security and state trial. According to the practice of China's audit, the study is rare, especially in the case of China's audit. This paper is based on this point, based on the practice of national audit in China, and systematically analyses the influence of the theoretical and case studies. The risk factors of China's financial security, point out the defects of the system and the problems facing the state audit, and put forward the idea of improving the national audit in a full range of perspectives, in order to make up for the defects of the systematic study of the national audit and maintenance of the financial security documents. For the Chinese audit, it also has a certain theoretical and practical significance.
The first chapter first briefly introduces the background and significance of the topic selection, defines the related concepts, and then reviews and summarizes the literature on financial security and national audit at home and abroad, especially the relationship between financial security and national audit, and then explains the main contents of this paper. In the end, the second chapter introduces the theory of financial security and national audit respectively, and compares several theories of the essence of national audit. The third chapter clearly defines the core status of financial security in the national economic security and comprehensively analyzes the national audit maintenance gold. The main functions of security, including the functions of comprehensive, preventive, revealing, and resistance, put forward the realization path of national audit to safeguard financial security, that is, through early warning and prevention, tracking and feedback, supervision and evaluation, correction and implementation, integration and innovation.
The next two chapters are the actual investigation and case analysis. The fourth chapter first makes a preliminary judgement of the state of our financial operation in "basic security" from various indicators, and then systematically analyzes the risk factors affecting China's financial security, including institutional risk, structural risk, institutional risk, innovation risk, open risk and regulatory risk, and so on. This paper analyzes the development stage and historical role of national audit in maintaining financial security in China. Finally, it points out the institutional defects and practical problems that exist in China's national audit. The fifth chapter analyses the five typical cases related to financial security in recent years, which has been carried out by the national audit in close combination with the practice of China's audit. In the sixth chapter, the sixth chapter applies the "immune system" and "national governance" theory to the national audit practice, and points out that the basic objective of the national audit is to guarantee the basic objective of the national audit. The national interests, the national security, the maintenance of national security, the core goal is to maintain the financial security. Because the national interests are based on the national security, how big the national interests are, how big the boundary of the financial security is, how large the development space of the national audit is, the influence of the international financial crisis still exists, and the large background of the continuous accumulation of systemic financial risks in China. Under the aim of safeguarding national financial security, China's national audit should carry out theoretical and practical innovations: (1) national audit should occupy the commanding height of financial supervision and make it more constructive. (2) deepen and expand the content of national audit, improve the comprehensiveness of audit, pay attention to systemic financial risks, improve the macro audit and strengthen the audit. The performance audit of financial supervision, improve the pertinence of the audit and prevent the risk as the guidance of the audit. (3) the reform and innovation of the state audit, including the strengthening of the special investigation, the provision of advisory services, the advance of the audit pass, the follow-up evaluation and the superiority of the territory. (4) raise the technology of the national audit and strengthen the training of the talents, including the strengthening of the information, including the strengthening of the information. We should strengthen the financial computer audit, strengthen the security early warning, promote the improvement of China's financial safety net, adapt to the requirements of the security audit and improve the quality of the auditors. The last chapter is the research conclusion and the prospect of the future research.
The main contributions of this article are: first, it deepens the research on the innovation of national audit theory. In this paper, the theory of "public entrusted economic responsibility" has laid the historical foundation of national audit. The theory of "immune system" extends the time function of national audit, and the theory of "state governance" deepens the system connotation of national audit. Second, from the ratio of national audit. Research on the supervision status and organizational advantages of national audit in the maintenance of financial security from a comparative perspective. On the one hand, from a comparative perspective, we study the experience and Enlightenment of the United States, Britain and other western countries after the international financial crisis. On the other hand, from the perspective of development, the actual inspection of the national audit to maintain financial security in China is carried out from the perspective of development. Risk is the most important factor affecting China's financial security. The national audit should occupy the commanding height of the financial supervision. Third, it jumped out of the previous limitations on the national audit boundary theory, put forward the boundary of the financial security, and the development space of the national audit has many new points, and systematically put forward the objectives of maintaining the financial security audit. The improvement of national audit in China.

【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F239.44;F832

【参考文献】