我国政府金融审计的发展现状与对策研究
发布时间：2018-08-18 09:21
【摘要】： 金融审计是审计学科体系中的一门专业审计,广义的金融审计是国家审计机关和金融系统内部的审计稽核部门对各级金融机构的各项业务和财务收支活动的真实性、合法性、合理性、效益性等进行审查、评价,以加强金融宏观调控和管理,促进金融事业健康发展的经济监督活动。狭义的金融审计是国家审计机关对金融机构财务收支活动进行监督的行为,包括审计署对中央银行(含国家外汇管理局)及其分支机构、所属事业单位从事金融业务活动、履行金融监督管理职责所发生的各项财务收支活动,进行审计监督。本文研究的范围是狭义的金融审计,即本文所称的政府金融审计。 中国是一个发展中国家,市场经济初步建立,金融业开始市场化、企业化和商业化运作,金融业的产权体制、盈利模式和监管模式与国外金融业差别很大,混业经营模式等新情况出现,金融体制改革进一步深化。政府金融审计体制作为金融监管的重要组成部分,同样面临改革的需求。从我国目前的情况及未来发展趋势来看,现在和未来几年国家审计的工作重点将放在财政审计、金融企业审计、重点国有企业审计和社会保障系统审计上。本文尝试基于审计环境起点论重新构建审计理论结构,回顾我国政府金融审计的历史,阐述我国政府金融审计的现状,分析我国政府金融审计环境的变化,总结我国政府金融审计面临的问题与挑战,在借鉴国内外金融审计经验的基础上,提出我国政府金融审计目标和工作原则,以及完善我国政府金融审计的政策建议。
[Abstract]:Financial audit is a professional audit in the auditing discipline system. In a broad sense, financial audit is the authenticity and legitimacy of the state audit institutions and the internal audit departments of the financial system for the authenticity and legitimacy of the various operations and financial income and expenditure activities of financial institutions at all levels. In order to strengthen the macro-control and management of finance and promote the economic supervision activities of the healthy development of financial undertakings, the rationality, benefit, and so on are reviewed and evaluated in order to strengthen the macro-control and management of finance. The narrow sense of financial audit is that the state audit institution supervises the financial income and expenditure activities of financial institutions, including the central bank (including the State Administration of Foreign Exchange) and its branches, and the institutions to which it belongs are engaged in financial business activities, including the central bank (including the State Administration of Foreign Exchange) and its branches. To perform financial supervision and management of all financial income and expenditure activities, audit supervision. The scope of this study is narrow-sense financial audit, that is, government financial audit. China is a developing country. The market economy has been initially established, the financial industry has started to be market-oriented, the financial industry has become an enterprise and a commercial operation. The property rights system, the profit model and the regulatory model of the financial industry are very different from those of the foreign financial industry. New situations such as mixed business models have emerged, and the reform of the financial system has deepened. As an important part of financial supervision, government financial audit system also faces the need of reform. Judging from the current situation and the future development trend of our country, the emphasis of the state audit in the present and future years will be on the financial audit, the financial enterprise audit, the key state-owned enterprise audit and the social security system audit. This paper attempts to reconstruct the audit theory structure based on the audit environment starting point theory, review the history of our government financial audit, expound the present situation of our government financial audit, and analyze the change of our government financial audit environment. This paper summarizes the problems and challenges faced by Chinese government financial audit, and puts forward the objectives and working principles of Chinese government financial audit on the basis of drawing lessons from the experience of domestic and foreign financial auditing, and puts forward some policy suggestions on how to perfect our government financial audit.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.65
本文编号：2189040
[Abstract]:Financial audit is a professional audit in the auditing discipline system. In a broad sense, financial audit is the authenticity and legitimacy of the state audit institutions and the internal audit departments of the financial system for the authenticity and legitimacy of the various operations and financial income and expenditure activities of financial institutions at all levels. In order to strengthen the macro-control and management of finance and promote the economic supervision activities of the healthy development of financial undertakings, the rationality, benefit, and so on are reviewed and evaluated in order to strengthen the macro-control and management of finance. The narrow sense of financial audit is that the state audit institution supervises the financial income and expenditure activities of financial institutions, including the central bank (including the State Administration of Foreign Exchange) and its branches, and the institutions to which it belongs are engaged in financial business activities, including the central bank (including the State Administration of Foreign Exchange) and its branches. To perform financial supervision and management of all financial income and expenditure activities, audit supervision. The scope of this study is narrow-sense financial audit, that is, government financial audit. China is a developing country. The market economy has been initially established, the financial industry has started to be market-oriented, the financial industry has become an enterprise and a commercial operation. The property rights system, the profit model and the regulatory model of the financial industry are very different from those of the foreign financial industry. New situations such as mixed business models have emerged, and the reform of the financial system has deepened. As an important part of financial supervision, government financial audit system also faces the need of reform. Judging from the current situation and the future development trend of our country, the emphasis of the state audit in the present and future years will be on the financial audit, the financial enterprise audit, the key state-owned enterprise audit and the social security system audit. This paper attempts to reconstruct the audit theory structure based on the audit environment starting point theory, review the history of our government financial audit, expound the present situation of our government financial audit, and analyze the change of our government financial audit environment. This paper summarizes the problems and challenges faced by Chinese government financial audit, and puts forward the objectives and working principles of Chinese government financial audit on the basis of drawing lessons from the experience of domestic and foreign financial auditing, and puts forward some policy suggestions on how to perfect our government financial audit.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.65
【引证文献】
相关期刊论文 前1条
1 刘国常;韦莹莹;;国家经济安全导向下的金融审计问题研究[J];会计之友;2012年18期
，本文编号：2189040
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2189040.html
