国家金融审计目标实现路径研究  

On the Path to Realize the Goals of the Country's Financial Audit

作　　者：刘铮[1] 郭孝平[2] 

机构地区：[1]中国人民大学审计署博士后科研工作站,北京100086 [2]审计署京津冀特派办,天津300143

出　　处：《上海金融》2013年第3期106-109,90,共5页Shanghai Finance

摘　　要：从现阶段来看,政府金融审计目标分为风险、安全和发展三个层次。通过关注机构风险、区域风险和系统风险,构建金融审计风险目标的实现路径;通过关注外资进入国内金融市场、国际资本流动、国内金融机构"走出去"战略、金融机构公司治理和内部控制、金融监管职责履行、金融信息安全,构建安全目标的实现路径;通过关注宏观政策的协调配合、对实体经济的金融支持、金融改革、金融创新、金融消费者权益保护,构建发展目标的实现路径。From the present point of view,the goals of the govern ment's financial audit are divided into three levels: risk,security and development.By focusing on institutional risk,regional risk and systemic risk,we may build the path to realize the risk goals of financial audit;by focusing on foreign capital into the domestic financial market,international capital flows,the 'going out' strategy of domestic financial institutions,the corporate governance and internal control of financial institutions,the fulfillment of financial regulatory duties,and financial information security,we may build the path to realize the security goals of financial audit;by focusing on the coordination of macroeconomic policy,the financial support for the real economy,financial reform,financial innovation,the protection of financial consumer rights,we may build the path to realize the development goals of financial audit.

关 键 词：审计 金融 目标 路径、 

分 类 号：F831.5[经济管理—金融学]