论金融审计服务国家治理的实现途径  

Approaches of Promoting National Governance by Monetary Audit

作　　者：吕劲松[1] 

机构地区：[1]审计署金融审计司

出　　处：《审计研究》2012年第5期3-7,共5页Auditing Research

摘　　要：国家审计的本质是国家治理这个大系统中内生的具有预防、揭示和抵御功能的"免疫系统",而金融审计作为"免疫系统"的子系统,在金融领域充分发挥着"免疫系统"功能,维护国家金融安全。本文通过对近年来金融审计工作的系统回顾总结,首先认为金融审计推动和服务国家治理中有政府治理、市场治理、公司治理三个层面的着力点;其次,结合当今金融审计工作实际,分别阐述了金融审计服务这三个治理层面的实现途径;最后,从科学制订审计项目计划、拓展金融审计新内涵、继续坚持查处大要案线索和从完善体制机制角度开展审计"两手抓"这三个方面,对金融审计推动和服务国家治理进行了展望。National audit is essentially an immune system with functions of prevention, disclosure and resistanceunder the framework of national governance. The monetary audit, as part of the immune system, gives a full play of the immune function in the financial field and safeguards the national economic security. Through a review over the practice of monetary audit in recent years, this article firstly puts forward the viewpoint that the monetary audit promotes and serves the national governance on three levels, i.e. government management, market management and corporate governance. Secondly, in light of the current financial work, this article expounds on the realistic approaches on how the financial audit can serve the three levels of governance respectively. Finally, the article looks into the future prospect of monetary audit＇s role in promoting and serving national governance from three aspects： formulating audit project plans rationally, broadening the monetary audit＇s new vision, continuing to stick to the principles of attaching balanced importance to the investigation of trails of major cases and the improvement of systems and institutions in audit practice.

关 键 词：金融审计 国家治理 国家审计 实现途径 

分 类 号：F239.65[经济管理—会计学]