摘要
国家审计已成为党和国家监督体系的重要组成部分,在分析当前我国金融风险治理面临的新形势与新挑战基础上,剖析国家审计防范化解重大金融风险的作用机理,并提出了国家审计防范化解重大金融风险的路径选择。这些路径包括加强对外投融资与资本跨境异常流动审计,加强金融服务实体经济政策执行跟踪审计,加强对国有性质金融机构治理审计,加强跨市场跨行业交叉性金融审计,加强大数据与信息审计技术革新等。
National audit has become an important part of the supervision system of the party and the state.Based on the analysis of the new situation and challenges faced by the current financial risk management in China,this paper analyzes the mechanism of national audit to prevent and resolve major financial risks,and puts forward the path selection of national audit to prevent and resolve major financial risks.These paths include strengthening the audit of foreign investment and financing and capital cross-border abnormal flow,strengthening the follow-up audit of financial service real economy policy implementation,strengthening the governance audit of stateowned financial institutions,strengthening cross market cross industry financial audit,strengthening big data and information technology audit,etc.
作者
王家华
周子威
WANG Jia-hua;ZHOU Zi-wei(School of Finance,Nanjing Audit University,Nanjing 211815,China)
出处
《经济问题》
CSSCI
北大核心
2020年第11期124-128,F0003,共6页
On Economic Problems
基金
江苏省社会科学基金项目“疫情冲击背景下政府审计促进金融服务普惠经济的实现路径研究”(20GLB021)
江苏省研创项目“金融服务实体经济的‘使命漂移’与金融资源错配研究”(KYCX20_1641)
国家社会科学基金重大招标项目“金融服务养老的理论框架、国际经验、中国路径研究”(17ZDA072)。
关键词
国家审计
重大金融风险
作用机理
路径选择
national audit
major financial risks
mechanism of action
path choice
