金融创新与审计监督——兼论政府审计在维护国家金融安全中的作用  

Financial Innovation and Audit Supervision——An opinion about how government audit safeguards national financial security

作　　者：徐权[1,2] 

机构地区：[1]南开大学经济学院 [2]审计署金融审计司,300071

出　　处：《审计研究》2010年第4期14-17,共4页Auditing Research

摘　　要：金融创新对金融安全具有正反两方面的影响。无序和过度的金融创新会危及金融安全,而传统的金融监管体制不能有效地使创新和安全达到和谐统一。本文分析指出政府审计可以作为金融监管体制的扩展和延伸,通过提高金融信息质量和加强金融监管的激励与约束,完善有利于金融创新的监管体制,促进金融创新有序适度地发展。具体而言,可以从制度、组织和方法等三个层面采取措施实现审计监督的目标。Financial crisis has taught us that financial innovation has both positive and negative effects. Disorder and excessive financial innovation will threaten financial security, while the traditional financial regulation system cannot make innovation and security to achieve harmony and unity effectively. ,This article points out the government audit can be considered as an expansion and extension of financial regulation system. By improving the quality of financial information and strengthening incentives and constraints of financial regulation, government audit can help to improve the regulation system for financial innovation, and promote orderly and appropriate development of financial innovation. In particular, we can take measures to achieve the objectives of audit supervision from three levels of system, organization and methods.

关 键 词：金融创新 金融安全 审计监督 金融监管 

分 类 号：F239.4[经济管理—会计学] F832.5[经济管理—国民经济]