宏观审慎监管框架实施与金融审计应对策略  

Implementation of Macro Prudential Supervision Framework and Counter-measures of Financial Audit

作　　者：盛永志[1] 王家华[2] 

机构地区：[1]哈尔滨金融学院,黑龙江哈尔滨150030 [2]南京审计大学金融学院,江苏南京211815

出　　处：《南京审计大学学报》2018年第1期97-105,共9页Journal of Nanjing Audit University

基　　金：国家社会科学基金课题(15BGL045)

摘　　要：后金融危机时代,国内宏观审慎监管框架研究成为经济和金融理论界关注的热点,与此同时,金融审计维护金融稳定作用亦得到普遍关注。宏观审慎监管框架实施能够对金融审计发展产生影响,促进其审计目标、范围、内容及技术模式发生变革。宏观审慎监管框架实施对金融审计的影响还可从近四年审计署审计结果公告中找到证据。从促进宏观审慎监管框架实施视角看,金融审计需要引进外部力量以扩展审计范围,需要对宏观审慎监管框架的实施开展绩效评价和审计,需要不断完善风险导向审计治理机制以及创新政府审计与监管机构协调形式等。In the post financial crisis era, the research on the framework of macro prudential supervision has become the focus of economic and financial theory realm. At the same time, the government financial audit in the maintenance of financial sta-bility has also been widespread concerned. The implementation of macro prudential regulatory framework can affect the devel-opment of government financial audit. It can also promote the transformation of audit goal, audit scope, audit content and tech-nical model. The impact of the implementation of macro prudential regulatory framework on government financial audit can also find evidence from the audit results of the Audit Commission in the past four years. From the perspective of promoting the im-plementation of macro prudential regulatory framework, financial audit needs do as follows ： to introduce exterior forces to im-prove the scope of the audit, to carry out the performance evaluation and audit in the framework of macro prudential supervi- sion, to continuously improve the risk-oriented audit governance mechanism and to innovate the form of government audit and regulatory coordination.

关 键 词：宏观审慎监管 框架实施 金融审计 协同发展 绩效评价价险导向 政府审计 金融监管 金融稳定 金融发展 

分 类 号：F239[经济管理—会计学]