国有金融机构出资人审计理论与实践探索

发布时间：2018-12-14 18:40

【摘要】：现代公司本质上仍是资本制企业,从理论上讲公司的一切权力属于出资人。所有权和经营权分离客观上要求出资人全面监督受托责任履行情况。而审计的本质就是监督受托责任的全面有效履行,受托责任是一切审计工作的出发点。对于国有金融机构来讲,受托责任包括经济责任、社会责任等多方面内容,目前政府审计、内部审计和社会审计依据职责定位监督检查部分受托责任履行情况。基于对审计本源的思考和现有审计模式的研究以及金融系统特征的分析,结合审计实践,我们提出了国有金融机构出资人审计理念,阐述了其理论依据、审计目标、审计内容以及必要性和实践意义。国有金融机构出资人审计的目标是维护出资人利益、维护消费者利益、维护金融安全稳定的有机统一;审计内容包括金融系统性风险、公司治理、发展战略、激励约束机制、财务会计核算、风险管控机制以及消费者等利益相关者的利益维护机制等。实践表明,国有金融机构出资人审计在防范金融风险、实现国有资产保值增值、维护消费者合法权益方面发挥了积极作用。
[Abstract]:The modern company is still a capital enterprise in essence, and theoretically all the power of the company belongs to the investor. The separation of ownership and management requires the investor to supervise the implementation of fiduciary responsibility. The essence of audit is to supervise the full and effective implementation of fiduciary responsibility, which is the starting point of all audit work. For state-owned financial institutions, the fiduciary responsibility includes economic responsibility, social responsibility and other aspects. At present, government audit, internal audit and social audit supervise and inspect the implementation of some of the fiduciary responsibilities according to their responsibilities. Based on the consideration of the origin of the audit, the research of the existing audit mode and the analysis of the characteristics of the financial system, combined with the audit practice, we put forward the audit concept of the investors of the state-owned financial institutions, and expounded its theoretical basis and audit objectives. Audit content, necessity and practical significance. The goal of investor audit of state-owned financial institutions is to safeguard the interests of investors, to safeguard the interests of consumers and to maintain the organic unity of financial security and stability. The audit contents include financial systemic risk, corporate governance, development strategy, incentive and restraint mechanism, financial accounting, risk control mechanism and stakeholders' interest maintenance mechanism, etc. The practice shows that the audit of the investors of state-owned financial institutions plays an active role in preventing financial risks, maintaining and increasing the value of state-owned assets and safeguarding the legitimate rights and interests of consumers.
【作者单位】：中国投资有限责任公司;
【分类号】：F239.65

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