内审转型与发展中的人民银行财务审计  

Discussion on the Financial Audit of People's Bank of China in the Process of Internal Audit Transformation and Development

作　　者：饶艳[1] 

机构地区：[1]中国人民银行上海总部

出　　处：《财务与金融》2013年第5期59-62,共4页Accounting and Finance

摘　　要：财务审计作为人民银行传统的内审项目,在严格财经纪律、监督财务活动中发挥了重要作用。内审转型给财务审计的发展带来了新的契机,因而财务审计必须抓住这一有利时机,充分利用内审转型平台作出相应调整,不断提高财务审计的质量与水平。本文从解读内审转型与发展的内涵出发,审视当前财务审计的现实,提出有效推进财务审计转型与发展的建议。Financial audit has played an important role in stricting discipline of finance and economics and supervising the financial activities as the traditional audit project. Internal audit under transformation and development offers new opportunities for the development of financial audit. So financial audit need to seize the good chance and make adjustment to improve the quality. This paper starts from the connotation of transformating and developing internal audit, scrutinize the fact and make suggestion for promoting transformation and development of the financial audit.

关 键 词：内审转型 人民银行 财务审计 

分 类 号：F230[经济管理—会计学]