摘要
本文从全球金融危机对金融监管带来的思考入手,探索金融审计如何在"免疫系统"审计本质观的指导下,发挥独立性、综合性和再监管性特征,成为整合金融监管资源的中坚力量。金融审计预警体系的构建,既是这一使命的具体体现,更是金融体系"免疫系统"的最好诠释,具有重大的现实意义。结合审计实践,我们尝试辨析预警系统、金融风险预警体系和金融审计预警体系等概念的区别和联系,确立金融审计预警体系的构建思路和原则,在此基础上对构建步骤和框架提出了初步设想,并就构建过程中需要关注的一些问题提出建议,以期达到抛砖引玉之功。
Based on the rethinking caused by the global financial crisis to the financial supervision and guided by the Audit essence of the immune system, we have done a study on how the finance audit becomes the backbone in integration of financial supervision resources with its characteristics of independence, comprehensive and re-regulation. In our opinion, the development of early warning system of finance audit, which has great significance, is not only an important approach of integrating financial supervision resources, but also the best example of the immune s]（stem of financial system. With our audit practice, we try to explain the difference and links among the concepts of early warning system, financial risk early warning system and early warning system of finance audit. Then we put forward ideas and principles, as well as the steps and framework of developing early warning system of finance audit. And we give several recommendations for some issues of concern in the process of developing the system. We hope more deep studies will be done for this subject.
出处
《审计研究》
CSSCI
北大核心
2011年第2期33-38,共6页
Auditing Research
关键词
金融危机
金融监管
金融审计
预警体系
financial crisis, financial supervision, finance audit, early warningsystem
