国家金融审计实施现状刍论——基于2004～2016年金融审计结果公告

发布时间：2018-02-12 18:16

本文关键词： 国家金融审计审计对象审计内容审计结果公告　出处：《财会月刊》2017年31期 　论文类型：期刊论文

【摘要】：以审计署2004~2016年金融审计结果公告为研究样本,分析金融审计实施状况发现:金融审计结果公告数量相对有限,审计实践发展存在滞后性;审计对象以金融监管机构为主,非银行业金融机构审计力度欠佳;审计内容以预算执行和财务收支审计为主,资产负债损益审计内容变化较大;审计发现银行业金融机构问题资金最多,违规问题涉及违规经营、违反财务法规、下属单位违规等方面;审计整改反馈存在制度缺陷。基于此,围绕加大金融审计力度、实现审计监督全覆盖,创新金融审计手段、强化重点违规领域审计,加强国家审计治理功能、完善审计整改反馈机制等几方面提出改进建议。
[Abstract]:Taking the announcement of financial audit results from 2004 to 2016 as the research sample, this paper analyzes the implementation of financial audit and finds that the number of financial audit results is relatively limited, the development of audit practice is lagging behind, and the audit object is mainly financial supervision institution. The audit contents of non-banking financial institutions are mainly budget execution and financial revenue and expenditure audit, and the audit contents of assets and liabilities gains and losses vary greatly. The audit found that the banking financial institutions have the most problematic funds. Violation of regulations involves operating irregularities, violating financial laws and regulations, violating subordinate units, and so on. There are institutional defects in the feedback of audit rectification. Based on this, we focus on increasing the intensity of financial audit, achieving full coverage of audit supervision, and innovating the means of financial audit. Some suggestions are put forward in this paper, such as strengthening the audit in the key areas of violation, strengthening the governance function of the state audit, and perfecting the feedback mechanism of audit rectification and reform.
【作者单位】：西安石油大学经济管理学院;
【基金】：国家社会科学基金一般项目“雾霾治理中政府环境责任审计的实现机制研究”(项目编号:17BGL145)
【分类号】：F239.4;F832

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