数字时代国家审计防范互联网金融风险的协同治理研究  

Research on Collaborative Governance of National Audit in Preventing Internet Financial Risks in the Digital Era

作　　者：张荣刚[1] 李静[1] ZHANG Ronggang;LI Jing(School of Business,Northwest University of Political Science and Law,Xi’an 710063,China)

机构地区：[1]西北政法大学,陕西西安710063

出　　处：《西安财经大学学报》2023年第4期51-64,共14页Journal of Xi’an University of Finance and Economics

基　　金：审计署重点科研项目“地方政府专项债风险的审计协同防范机制及策略研究”(22SJ01004);陕西省社科界重大理论与现实问题研究项目“国家审计在构建新发展格局中的作用研究”(2021HZ0535)。

摘　　要：防范金融风险是国家审计保障经济社会稳定发展的重要抓手,如何协同多元主体治理更加复杂隐蔽的互联网金融风险值得研究。文章对照考察数字时代下的互联网金融风险防范瓶颈与国家审计能力建设,初步推测国家审计具备参与协同治理互联网金融风险的能力。基于金融脆弱性及其监管、国家审计免疫系统、协同治理等理论提出研究假设,并借用解释性案例印证国家审计主动参与协同治理互联网金融风险的合理性、必要性与可行性。国家审计能够综合利用监管技术精准识别风险,并通过协同思维与其他监管部门高效配合共同化解风险。国家审计要以协同思维响应监管需求共建金融秩序、优化智能算法探索技术自治、统筹信息资源构建预警平台和协同多元主体形成监督闭环的风险防范策略。Preventing financial risks is an important starting point for national auditing to ensure stable economic and social development.How to coordinate multiple entities to manage more complex and hidden Internet financial risks is worth studying.The article compares and examines the bottleneck of Internet financial risk prevention in the digital age and the construction of national auditing capacity,and speculates that national auditing has the ability to coordinately manage Internet financial risks.Based on the theoretical model,research hypotheses are put forward,and explanatory cases are used to prove the rationality,necessity and feasibility of national audit collaborative governance of Internet financial risks.It was found that national audits can comprehensively use regulatory technology to accurately identify risks,and effectively cooperate with other regulatory authorities to resolve risks through collaborative thinking.This paper proposes a risk prevention strategy for national audit to respond to regulatory needs with collaborative thinking to jointly build financial order,optimize intelligent algorithms to explore technological autonomy,coordinate information resources to build an early warning platform,and collaborate with multiple subjects to form a closed loop of supervision.

关 键 词：互联网金融风险 国家审计 大数据审计 协同治理 

分 类 号：F239[经济管理—会计学] F832[经济管理—国民经济]