审计防控财政金融风险的对策研究  

Research on the Countermeasures of Audit Prevention and Control of Fiscal and Financial Risks

作　　者：刘翠 侯圆圆 田心怡 

机构地区：[1]云南民族大学管理学院(会计学院),云南 昆明

出　　处：《国际会计前沿》2024年第3期446-449,共4页Frontiers of International Accounting

摘　　要：财政风险和金融风险是诱发系统性风险的两大来源,财政风险与金融风险交叉感染风险更具危害性与破坏性,极有可能损害国家经济安全。审计是国家安全的守卫者,理应在守住不发生系统性风险底线方面有所作为。本文通过总结归纳发现,审计在防范财政金融风险方面具备天然优势,同时为审计如何更好防范财政风险与金融风险献计献策。Fiscal risk and financial risk are the two major sources of systemic risk, and the risk of cross-in- fection between financial risk and financial risk is more harmful and destructive, which is very likely to damage national economic security. Audits are the guardians of national security and should do something to protect the bottom line against systemic risks. This paper finds that audit has natural advantages in preventing financial risks, and provides suggestions for how to better prevent financial risks and financial risks.

关 键 词：审计 财政审计 金融审计 系统性风险 财政风险 

分 类 号：F83[经济管理—金融学]