金融审计免疫系统功能实现的路径研究--基于审计结果公告的实证分析  

Study on the Path of Implementation of Financial Audit Immune Function——Empirical analysis based on audit proclamation

作　　者：陈艳娇[1] 易仁萍[2] 

机构地区：[1]南京审计学院,江苏南京210029 [2]中国内部审计协会

出　　处：《审计研究》2009年第3期14-20,8,共8页Auditing Research

摘　　要：在当前金融危机以及我国金融业正从分业经营向混业经营过渡的背景下,适应新形势,探讨金融审计免疫系统功能实现的路径具有十分重要的现实意义。本文利用实证分析的方法,对2003年审计结果公告制度实施以来涉及的所有金融审计结果公告进行汇总,在总结金融审计实现免疫系统功能取得诸多成就的同时,发现其在审计对象上仍存在盲区、审计内容上存在薄弱环节、审计目标上较少涉及安全性以及审计层次上有待于提升等等缺陷,这些严重阻碍了金融审计免疫系统功能的进一步发挥。因此,本文设计了一个包含"法律保证、技术保障、人才支撑"在内的三位一体的金融审计免疫系统功能实现路径。There is a very important and realistic significance to adjust to the new situation and discuss the path to the implementation of the function of financial audit immune system on the background that the whole world is facing the financial crisis and the banking business in China is on the transition from separating operation to mixed operation. This paper generalizes the financial audit proclamations after the audit proclamation system was applied in 2003, summarizes achievements in implementation of the function of immune system, and also tries to fred some shortages on auditing object, auditing content, auditing aim, auditing level and etc. These drawbacks will become obstacles to the development of the function of financial audit immune system. Therefore, this paper designs a trinity to develop the function of financial audit immune system including law, technology, and human resources.

关 键 词：金融审计 免疫功能 审计结果公告 实现路径 

分 类 号：F239.65[经济管理—会计学]