跨市场资产管理业务的风险控制与政府审计

发布时间：2018-02-05 22:09

本文关键词： 政府审计系统性风险资产管理　出处：《山西大学学报(哲学社会科学版)》2017年01期 　论文类型：期刊论文

【摘要】：作为国家治理框架中的重要组成部分,政府审计对防范系统性风险和保障国民经济长期健康稳定运行至关重要。银行业是金融业的主体,其业务稳健性不仅对自身而且对宏观经济都非常关键。本文以政府审计、银行资管业务稳健性和系统性金融风险三者之间的关系为研究对象,研究发现政府审计监督可以保障银行资管业务稳健性,以此显著降低系统性金融风险,并且审计监管具有显著的滞后效应。因此,通过加强政府审计监督、保障银行跨市场资管业务稳健性是降低系统性金融风险的重要途径。文章对包括审计机关在内的监管层创造有效的宏观监管框架,引导资管行业快速、健康发展提供了重要依据。
[Abstract]:As an important part of the national governance framework, government audit is very important to prevent systemic risks and ensure the long-term healthy and stable operation of the national economy. Banking is the main body of the financial industry. The business robustness is very critical not only to itself but also to the macro economy. This paper focuses on the relationship among government audit, bank asset management business robustness and systemic financial risk. The study found that the government audit supervision can protect the stability of the bank capital management business, thus significantly reduce the systemic financial risk, and audit supervision has a significant lag effect. Therefore, by strengthening the government audit supervision. It is an important way to reduce the systemic financial risk to ensure the stability of the bank's cross-market capital management business. This paper creates an effective macro-regulatory framework for the regulatory layer including audit institutions and guides the capital management industry to speed up. Healthy development provides an important basis.
【作者单位】：南京审计大学金融学院;
【基金】：国家社会科学基金项目“影子银行业务的风险传染与审计治理机制研究”(15BGL045) 南京审计大学政府审计研究基金“跨市场的金融资管业务创新、风险与审计治理研究”(GAS161003) 江苏高校品牌专业建设工程一期项目金融学(苏教高2015-11号) 江苏高校优势学科建设工程项目应用经济学(苏政办发2014-37号) 江苏省政府留学奖学金
【分类号】：F832.2;F239.4

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