国家金融审计的现实矛盾与解决方案  

A Study on the Real Conflicts And Solutions to Government Financial Auditing

作　　者：王家华[1] 

机构地区：[1]南京审计学院金融学院,江苏南京211815

出　　处：《审计与经济研究》2010年第4期16-20,共5页Journal of Audit & Economics

基　　金：江苏省"青蓝工程"系列人才培养项目(09SJB790024);江苏省教育厅高校哲学社会科学基金项目(08SJB7900018)

摘　　要：国家金融审计因其定位和项目组织的科学性,在发现重大违法违规线索、揭示金融风险、维护金融经济安全方面发挥着重要作用。同时,国家金融审计又面临着目标多元化与激励方式单一、事后审计为主的审计模式与"免疫系统"功能要求等多方面的矛盾。为化解这些矛盾,国家金融审计需要构建金融审计与金融监管的协作框架、改革完善激励机制、将金融风险管理技术引入金融审计、提高金融数据分析能力及审计信息的利用效率等。Because of its scientific features of location and project＇s organization, government financial auditing plays an important role in the discovery of significant illegal clues, reveals the financial risks and maintains financial and economic security. Meanwhile, govern- ment financial auditing is facing some contradictions such as diversity goals with single incentives, post-audit of the audit-based model with ＂immune system＂ functional requirements, and so on. To resolve these contradictions, efforts should be made in the government fi- nancial auditing for further scientific orientation, the construction of coordinated framework for financial auditing and financial supervi- sion, the rational design objective system, the reform and improvement of the incentive mechanism. Meanwhile, we should introduce the financial risk management techniques to the financial auditing, and innovate the financial auditing instruments, improving the ability of the financial data analysis and efficiency of auditing information, and so on.

关 键 词：国家审计 金融审计 “免疫系统” 金融经济安全 

分 类 号：F239.65[经济管理—会计学]