次贷危机对我国政府金融审计的启示——基于国家审计发挥“免疫系统”功能的思考  

The Enlightenment on Government Audit of Monetary Institutes from the Subprime Mortgage Crisis——Thinking based on the audit essence of the immune system

作　　者：陈文夏[1,2] 

机构地区：[1]上海财经大学金融学院 [2]审计署驻上海特派员办事处

出　　处：《审计研究》2009年第2期22-25,共4页Auditing Research

摘　　要：席卷全球的次贷危机,使我们不得不重新审视金融创新和金融监管的关系问题。笔者认为,应从动态辩证的角度去思考两者关系,即金融创新和金融监管是互为前提、互相依存、互相限制、共同发展的,放松对金融创新的监管必然会导致创新的无序,形成金融危机。金融审计作为金融监督的一种重要形式,有独立性和综合性的特征,应在维护国家金融安全、揭示金融风险、促进金融发展方面做出贡献。The globe-sweeping subprime mortgage crisis brings rethinking to the relationship between the financial innovation and the financial regulation. In my opinion, they are inter-preconditioned, interdependent, inter-restrictive and developed coordinately from the dynamical and dialectic point of view. That means the loose of the regulation to the innovation will incur sharp competition and gradually trigger the financial crisis. As an important form of financial supervision, characteristic of independence and comprehension, the audit of monetary institutes should contribute greatly to maintain the financial security, to expose the financial risks and to promote the financial development.

关 键 词：次贷危机 金融创新 金融监管 金融审计 

分 类 号：F239.65[经济管理—会计学] F831.59[经济管理—国民经济]