国家治理视角下的上海自贸区审计监督探讨  

Audit Supervision in Shanghai Free Trade Zone based on Government Governance

作　　者：魏晓雁[1] 吴大器[1] 姜雅净[1] 

机构地区：[1]上海金融学院,上海201209

出　　处：《上海金融学院学报》2015年第1期13-18,共6页Journal of Shanhai Finance University

摘　　要：上海自贸区应当在政府治理的推动下,以制度创新为动力,以有序治理为目标,建设负责任、高效、廉洁、透明、法治的自贸区,引领新一轮的经济增长。合理有效的审计监督是自贸区经济持续、健康、协调发展的重要保证。本文在国家治理的框架下,指出审计监督对上海自贸区制度创新至关重要,并针对上海自贸区制度创新的风险和效果问题,提出了通过建立健全相应的审计监督工作,有效防范制度创新的风险,提高制度创新的效果。In the post financial crisis Era, the ones who get rid of the old economic development thinking and break the old system manacle will win the initiative in the growth of the global economy. Under the promotion of government governance , Shanghai free trade zone, with system innovation as its motility, should try to make the zone efficient, honest and transparent, rule of law, to lead a new round of economic growth. Audit supervision is an important guarantee for the Shanghai free trade zone to maintain steady, rapid, coordinated and healthy development. Based on the government governance, the paper put forward that Shanghai free trade zone should pay more attention on the audit supervision to against the risk of system innovation, and improve the effect of the system innovation.

关 键 词：国家治理 上海自贸区 制度创新 审计监督 

分 类 号：F239.44[经济管理—会计学]