外部审计功能与银行业系统性风险的监控——基于公允价值审计的视角  

External audit function and controlling over systemic risk in the banking industry——Perspectives on the audit of fair value measurements

作　　者：蔡利[1] 马可哪呐 周微[1] 蔡春[1] 

机构地区：[1]西南财经大学会计学院,中国政府审计研究中心,四川成都611130 [2]上海财经大学博士后流动站 [3]交通银行博士后科研工作站,上海200433

出　　处：《经济学家》2015年第11期70-80,共11页Economist

基　　金：国家自然科学基金项目"审计功能与银行业系统性风险监控研究--基于维护金融安全视角的分析"(71402146)和"审计维护经济安全的作用机理及监控机制研究"(71272246);教育部人文社会科学项目"金融安全与政府审计监控研究"(12YJC790002)

摘　　要：本文以公允价值审计为切入点,深入探讨了外部审计功能的发挥对银行业系统性风险监控的作用。在剖析了公允价值计量对银行业系统性风险影响的基础上,本文论证了公允价值审计是有助于银行业系统性风险监控,并以公允价值审计在银行业的实施状况为基础,从建立政府审计与社会审计的协同机制,以及构建外部审计与银行监管的协作框架两个方面构建了基于公允价值审计的银行业系统性风险的监控机制,旨在更好地发挥外部审计的功能作用,加强对银行业系统性风险的监控,促进金融稳定,维护金融安全。This paper explores whether external audit function contributes to the controlling over systemic risk in the banking industry on the perspective of the audit of fair value measurements. We find that external audit function can help the controlling over systemic risk in the banking industry after analyzing the effects of fair value measurements on systemic risk in the banking industry. Based on the implementation of the audit of fair value in the banking industry, considering the establish- ment of the coordinated mechanism of government audit and social audit as well as the coordinated framework of outside audit and banking supervision, we expect to build the auditing controlling mechanisms over fair value measurements in the banking in- dustry in order to perfect external audit function, which can enhance the controlling over systemic risk to promote financial stabil- ity and safeguard financial security.

关 键 词：外部审计 系统性风险 公允价值计量 公允价值审计 

分 类 号：F239.65[经济管理—会计学]