基于新形势的金融审计监督体系构建研究  

Research on the Construction of a Financial Audit Supervision System Based on the New Situation

作　　者：张书君 ZHANG Shujun(School of Economics&Management,Anqing Normal University,Anqing 246011,China)

机构地区：[1]安庆师范大学经济管理学院,安徽安庆246001

出　　处：《陕西行政学院学报》2025年第1期56-59,共4页Journal of Shaanxi Academy of Governance

基　　金：安徽省教育厅哲学社会科学重点课题“中国共产党领导全面推进乡村振兴战略体制机制研究”(AHSKZ2021D20)。

摘　　要：完善金融审计监督体系是保障我国金融市场健康发展的重要目标之一。金融审计是维护金融稳定、防控金融风险的关键手段,在推动经济高质量发展中发挥着不可替代的作用。新形势下,以金融科技、互联网金融为代表的创新业态蓬勃发展,金融市场日益呈现出规模庞大、结构复杂、业态多元的特点。这些变化在为金融业转型升级带来新的增长点的同时,也对金融监管和金融审计工作提出了更高要求。然而,受审计技术方法滞后、监管协调机制区域发展不平衡、法律法规体系不健全等因素制约,我国的金融审计监督作用尚未得到充分发挥。审计机构对金融创新的认知和把握不足,难以设计出有针对性的审计程序,及时揭示风险隐患。中央与地方、传统金融与新兴金融领域间存在的监管真空地带使得部分风险点难以被有效防控。针对新兴业态的立法供给不足,一些原有法规又未能与时俱进,致使违规违法行为难以得到有效惩处。为破解这些瓶颈制约,需要从审计理念、技术、制度等方面系统发力,深化金融审计改革创新,构建与现代金融体系相适应的审计监督新模式。重点是要加快推进审计数字化转型,通过构建智能化审计平台,开发针对新兴金融工具的专用审计程序,利用大数据分析、人工智能等新技术提升审计的广度和深度。同时,要加快健全金融法律法规体系,制定专门规则规范新兴金融活动,优化跨境金融监管法律框架,为审计监督提供有力法治保障。It is one of the important goals to guarantee the healthy development of China’s financial market to improve audit supervision system.Financial auditing is a key means to maintain financial stability preventing financial risks,playing an irreplaceable role in promoting high-quality economic development.Under the new situation,innovative business forms represented by financial technology and internet finance are flourishing,and the financial market is increasingly characterized by a large scale,complex structure,and diversified business forms.While these changes not only bring new growth points for the transformation and upgrading of the financial industry,but also they put forward higher requirements for financial regulation and audit work,urgently requiring financial audit work to keep pace with the times and innovate in financial audit work.However,due to the lag of audit technology and methods,unbalanced regional development of supervision coordination mechanism,and imperfect laws and regulations system,the efficiency of financial audit supervision in China has not been fully developed.Audit institutions have insufficient understanding and grasp of financial innovation,making it difficult to design targeted audit procedures and promptly reveal hidden risks.There are obvious differences in the level of supervision between the central and local,traditional and emerging financial fields,and a large number of regulatory vacuums exist,making some risk points difficult to be effectively prevented and controlled.The lack of legislation for emerging forms of business and the failure of some original regulations to keep pace with the times have made it difficult for violations to be effectively punished.In order to solve these bottlenecks,it is necessary to make systematic efforts from the aspects of audit concept,technology and system,deepen the reform and innovation of financial audit,and build a new model of audit supervision that is compatible with the modern financial system.The focus is to accelerate the digita

关 键 词：新形势 金融审计 监督体系 

分 类 号：F832.3[经济管理—金融学]