新时期金融监管、金融审计及其关系初探  

A Probe into Financial Supervision,Financial Auditing and Their Relationship in the New Era

作　　者：李斌昌 陈文夏[2] 

机构地区：[1]云南财经大学财政与公共管理学院 [2]审计署驻上海特派员办事处

出　　处：《中国货币市场》2019年第9期76-79,共4页China Money

摘　　要：中央审计委员会的成立标志着党加强对审计工作的领导。新时期金融审计工作将通过“两统筹”和“大数据”的创新方法,聚焦防范风险、服务实体、促进改革、推动监管、反腐倡廉等目标。金融审计,作为金融监管的再监督,两者间相互影响和促进。当前,金融审计在宏观审慎监管、行为监管方面的监督职能需要进一步深入,以充分发挥审计宏观管理作用,实现民本审计理念。The establishment of the Central Audit Committee marked the Party's determination on strengthening the leadershipover the audit work.Through the innovative methods of“Two Balancing”and“Big Data”,the financial audit workin the new era will focus on risk prevention,servicing entities,promoting reforms,advancing supervisions and anti-corruption.Financial auditing is an oversight on the financial supervision,and they in fluence and complementing witheach other.At present,the role of financial auditing in supervising the macro-prudential supervision and behavioralregulation needs to be further strengthened,so as to give full play to the macro-management role of auditing andrealize the people-oriented auditing concept.

关 键 词：金融审计工作 金融监管 审计委员会 创新方法 防范风险 服务实体 反腐倡廉 审慎监管 

分 类 号：F239.65[经济管理—会计学]