金融审计参与国家治理的路径研究

发布时间：2018-04-04 15:29

本文选题：金融审计　切入点：国家治理　出处：《西安邮电大学》2017年硕士论文

【摘要】：随着刘家义审计长提出"国家审计实质上是确保国家经济稳健运行的免疫系统,核心是实现国家的良好治理",随后从国家审计角度研究如何实现国家"善治"目标成为国内学术界讨论的热点。金融行业在我国经济中处于重要地位,它的发展关系着国家经济安全,由于金融信息化迅猛发展,金融行业呈现出数据海量化、集中化、共享化的特点,使得电子化条件下经济犯罪和会计失真等问题层出不穷,李克强总理在近两年《政府工作报告》中多次强调金融领域存在不可忽视的风险隐患,这要求金融审计必须充分发挥预防、揭示、抵御的免疫功能,防范金融系统性风险的发生,推动国家早日实现"善治"目标。因此,研究如何确保金融审计有效发挥免疫功能,使得金融审计更好的参与国家治理颇具理论和实践意义。本文根据信息生态系统理论和免疫系统理论,从信息生态和免疫功能效果两方面分析了我国金融审计参与国家治理的现状,并以受托责任理论、善治理论及免疫系统理论为基础,剖析了金融审计参与国家治理的过程,结合信息生态系统理论探讨了金融审计参与国家治理的机理,认为提高金融审计信息生态系统水平能够使得金融审计免疫功能有效发挥,从而促进金融审计更好地参与国家治理。在此基础上,构建了金融审计信息生态系统水平和金融审计免疫功能效果指标体系,运用熵值法、综合评价法等测算了信息生态系统水平和全国金融审计免疫功能效果的得分,并实证分析了我国金融审计信息生态系统水平是否能够对免疫功能实现的效果有一定的促进作用,从而适度超前布局,探讨金融审计参与国家治理的具体路径,即建立金融审计信息生态系统运行的外部干预机制;加大金融审计信息人审计力度;拓展金融审计信息人审计范围;改善金融审计制度环境等,以期金融审计充分发挥免疫功能,实现"善治"目标。
[Abstract]:With President Liu Jiayi's statement that "National auditing is essentially an immune system to ensure the steady operation of the national economy,"The core is to realize the good governance of the country ", then the research on how to realize the goal of" good governance "from the point of view of national audit has become a hot topic in the domestic academic circles.The financial industry is in an important position in our country's economy, its development is related to the national economic security. Because of the rapid development of financial information, the financial industry presents the characteristics of data quantification, centralization and sharing.The problems of economic crime and accounting distortion under the condition of electronization have emerged in endlessly. Premier Li Keqiang has repeatedly stressed that there are risks in the financial field which can not be ignored in the "Government work report" in the past two years.This requires that the financial audit should give full play to the prevention, reveal and resist the immune function, prevent the occurrence of the financial systemic risk, and promote the country to realize the goal of "good governance" as soon as possible.Therefore, it is of theoretical and practical significance to study how to ensure the immune function of financial audit and make financial audit participate in state governance better.Based on the theory of information ecosystem and immune system, this paper analyzes the current situation of financial audit participating in national governance in China from the aspects of information ecology and immune function, and uses the theory of fiduciary responsibility.Based on the theory of good governance and the theory of immune system, this paper analyzes the process of financial audit participating in state governance, and discusses the mechanism of financial audit participating in national governance with the theory of information ecosystem.It is believed that improving the level of information ecosystem of financial audit can make the immune function of financial audit play an effective role, thus promoting the financial audit to participate in the governance of the country better.On this basis, the index system of the level of financial audit information ecosystem and the effect of financial audit immune function is constructed, and the scores of information ecosystem level and national financial audit immune function effect are calculated by using entropy method and comprehensive evaluation method.And it also analyzes whether the level of financial audit information ecosystem can promote the effect of immune function, so as to explore the specific path for financial audit to participate in the governance of the country.That is, to establish the external intervention mechanism for the operation of the financial audit information ecosystem, to increase the audit intensity of the financial audit information person, to expand the audit scope of the financial audit information person, to improve the financial audit system environment, and so on.With a view to the financial audit to give full play to the immune function, to achieve "good governance" goal.
【学位授予单位】：西安邮电大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.65

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