美国政府金融审计主要特色及对我国的启示  

Features of US Government Financial Audit and its Implications to China

作　　者：刘海文[1] 李帅[2] 赵亮[3] 彭洁[4] 

机构地区：[1]审计署经济责任审计司,邮政编码100830 [2]审计署深圳特派办 [3]审计署济南特派办 [4]审计署昆明特派办

出　　处：《审计研究》2013年第4期69-73,共5页Auditing Research

摘　　要：美国政府金融审计主要由美国审计署实施。随着美国金融市场发展,尤其是经过本次金融危机后,金融生态环境发生重大变化,美国政府金融审计也相应呈现出更加鲜明的特色,如主要以金融业监管机构为审计对象实施绩效审计,审计目标侧重金融消费者保护,采取跟踪审计的审计方式等。相比较而言,我国的政府金融审计起步晚、尚不发达,但也形成了自己的独特优势,如坚持查处重大违法违规事项、审计信息化程度较高等。可以说,中美两国政府金融审计各有千秋。基于此,我们提出进一步扩展审计对象、充实审计目标、强化审计方式、加大数据分析力度等促进我国政府金融审计进一步发展的建议。The U.S. Government financial audit is financial market, particularly after the international Meanwhile, the U. S. Government financial audit mainly conducted by the GAO. With the development of U. S. financial crisis, the financial environment has changed much. has shown more distinctive features, for example, supervision performance audit is conducted on financial supervision institutions, audit objective is usually to protect financial consumers, and following - up audit is the main method etc. In contrast, the government financial audit in China e- merged more lately than the U.S. and is less developed now. But Chinese one has developed its own comparative advantages, for instance, illegal or none-compliant issues are always found, informatization is done while auditing. It may be concluded that each has its advantage between the Sino-U. S. financial audit. Based on this point, we develop our recommendations on how to promote the financial audit in China： expanse audit scope, enrich audit objective, enhance audit method and strengthen information analysis.

关 键 词：美国审计署 金融审计 启示 

分 类 号：F239.65[经济管理—会计学]