摘要
本文采用比较分析与归纳总结相结合的研究方法,对20国集团国家审计在应对金融危机中所发挥的作用进行系统分析,探讨国外经验、获取有价值的信息资源。在此基础上,本文提出了后危机时代更好地发挥国家审计功能作用六大方面思考,以期促进我国国家审计制度和金融监管体系的不断完善。这六大方面思考包括:创新国家审计制度安排,完善国家/政府治理;构建国家金融/经济安全审计预警体系;建立提升政府审计透明度的制度机制;完善金融监管审计法规制度;进一步树立公共受托经济责任理念,明晰各类审计的本质目标;增强国家审计的主动性与预防性,更好地发挥审计"免疫系统"功能。
In this paper, we systematically analyse the roles of G20 government auditing in fighting financial crisis by means of using comparative and inductive research methods. Furthermore, in order to contribute to the progress of Chinese government auditing and financial supervisory system, we put forward six suggestions on how to put the functions of government audit into full play through acquiring useful overseas experiences and valuable information. These suggestions include that creating institutional arrangements of state audit to perfect government govemance, constructing warning system of national financial/economic security auditing, building mechanisms to improve transparency in government auditing, perfecting laws and regulations of financial regulatory, establishing the concept of public accountability further and understanding nature objectives in various types of audit and enhancing initiative and preventive of government auditing in order to play audit function of ＂Immune System＂ better.
出处
《审计研究》
CSSCI
北大核心
2010年第5期21-26,34,共7页
Auditing Research
基金
审计署审计科研所委托课题(200913)的阶段性研究成果
西南财经大学"211工程"三期项目资助
