《多德·弗兰克法案》与美国联邦政府金融审计制度创新  

Dodd-Frank Act and the Institutional Innovation of the United States Government's Financial Audit

作　　者：王永海[1] 徐纯[1] 

机构地区：[1]武汉大学经济与管理学院,邮政编码430070

出　　处：《审计研究》2014年第2期27-32,共6页Auditing Research

基　　金：教育部哲学社会科学重大课题攻关项目"国家经济安全与我国金融审计制度创新研究"(项目编号:10JZD0019)的阶段性成果

摘　　要：《多德·弗兰克华尔街改革与消费者保护法案》是美国奥巴马政府为了防范系统性金融风险、保护金融消费者利益而颁布的金融监管改革法案。该法案明确了美国联邦政府审计机构在联邦金融监管体系中的地位和作用,创新了美国金融审计制度,具体包括:扩展了金融审计的对象和范围,银行金融机构、非银行金融机构及金融监管机构均被纳入联邦政府审计的范围;拓宽了金融审计的内容,将系统性金融风险的防范和金融消费者权益的保护作为金融审计的核心内容;创新了金融审计的方式,强调"审计研究"、"审计建议"等金融审计方式在政府审计中的运用。该法案以保护国家公共利益为目标,针对系统性金融风险的特点,进一步强化了联邦政府审计机构对联邦金融监管体系的审计。In order to prevent systemic financial risks and protect the interests of financial consumers, the American Obama administration formally introduced the Dodd-Frank Wall Street Reform and Consumer Protection Act. The bill further strengthens the federal government＇s financial auditing positions and roles in financial regulation system. The U.S. financial audit system has been innovated. Specifically, it expands the scope of the financial audit objects, bank financial institutions, nonbank financial institutions and financial regulators have been under the audit of the federal government; it broadens the contents of the financial audit, the prevention of systemic financial risks and the protection of financial consumers are core contents in financial audit; it innovates the financial audit methods, sever- al audit methods are stressed further in government audit, such as study,investigation , assessment and recommenda- tion. Based on the fundamental objective of protecting the public interest and the characters of systemic financial risk,Dodd-Frank Act strengthens the federal government＇s audit in the federal financial regulatory system.

关 键 词：系统性风险 消费者权益保护 金融审计 制度创新 

分 类 号：F239.65[经济管理—会计学]