中外外汇储备审计制度比较研究——兼论我国外汇储备审计制度的完善

发布时间：2018-06-12 03:07

本文选题：外汇储备 + 审计　；参考：《兰州学刊》2010年01期

【摘要】：我国外汇储备规模庞大,是全民的共同财富。审计制度是中央银行经营管理外汇储备监督制度的核心,也是对中央银行实施问责制的关键。各国均建立了完善的甚至多重的外汇储备内外部审计制度,在制度上确保审计机构的独立性。我国目前外汇储备审计并无制度缺漏,但存在内部审计不独立、外部审计不透明等制度执行中的问题。今后应提高内外部审计独立性并建立事前、事中、事后的全方位审计制度;切实落实外部审计制度并建立以合法审计为基础、绩效审计为重点的审计制度。
[Abstract]:Our country foreign exchange reserve scale is huge, is the common wealth of the whole people. The audit system is the core of the central bank's foreign exchange reserve supervision system and the key to the central bank's accountability system. All countries have established perfect and even multiple foreign exchange reserves internal and external audit system to ensure the independence of audit institutions. At present, there are no deficiencies in the audit of foreign exchange reserves in China, but there are some problems in the implementation of the system, such as the internal audit is not independent and the external audit is not transparent. In the future, we should improve the independence of internal and external audit and establish a comprehensive audit system in advance, in the event, after the event, and effectively implement the external audit system and establish an audit system based on legal audit and focused on performance audit.
【作者单位】：中国人民大学法学院;
【分类号】：F832.6;F239.6

【参考文献】