国家审计在应对金融危机中的作用分析及建议  

The Analysis on the Role of Government Audit to Cope with Financial Crisis and Recommendations

作　　者：张宣波 

机构地区：[1]审计署发展统计审计局, 100824

出　　处：《审计研究》2010年第4期11-13,43,共4页Auditing Research

摘　　要：作为保障经济社会健康运行"免疫系统"的国家审计,在应对金融危机中处于重要地位,发挥着特殊作用。本文结合审计"免疫系统"论和审计实践,对国家审计在应对金融危机中采取的重要举措,以及所发挥的综合评价及信息反馈、警示和预防、揭露和促进、建设和参谋等主要作用进行了归纳分析,并结合当前应对金融危机的形势分析,从树立科学审计理念、加强对权力的监督和制约、注重防范和控制各项风险、大力推进产业结构调整和升级等方面,对国家审计进一步发挥在应对金融危机中的作用提出了对策建议。The global financial crisis, triggered by the sub-prime crisis in the USA, has brought profound impact to the development and order of world economy. It has also posed severe effects and shock to the Chinese economy. As an ＂immune system＂ to safeguard the healthy operation of social-economy, government audit is playing an important role to cope with the financial crisis. This paper intends to integrate the theory of scientific ＂immune system＂ with audit practice, conducts the summary and analysis on important measures taken by government audit to deal with the financial crisis, and on the roles of comprehensive evaluation, information feedback, warning and prevention, disclosure and promotion, construction and consultation, etc. Based on the analysis of current situation, the paper puts forward some countermeasures and recommendations from such aspects as building the scientific concept on auditing, strengthening the supervision and restriction of power, focusing on the prevention and controling over diversified risks, promoting the adjustment and upgrade of industrial structure, so as for government audit to further play its role to deal with the financial crisis.

关 键 词：国家审计 金融危机 “免疫系统”作用 

分 类 号：F239.44[经济管理—会计学]