本文選題：金融安全 + 金融風(fēng)險(xiǎn)　； 參考：《武漢大學(xué)》2013年博士論文

【摘要】：世界金融發(fā)展史告訴我們,經(jīng)濟(jì)發(fā)展通常伴隨著金融風(fēng)險(xiǎn)的形成與積聚,當(dāng)金融風(fēng)險(xiǎn)積累到一定程度后,將嚴(yán)重影響到一國(guó)的金融安全。2008年起源于華爾街的“次貸危機(jī)”迅速演變?yōu)橄砣虻膰?guó)際金融危機(jī),以及2011年的歐洲債務(wù)危機(jī)再次敲響了金融安全的警鐘。國(guó)家審計(jì)作為國(guó)家政治制度的重要組成部分,自身所具有的獨(dú)立性、權(quán)威性和綜合性等特性決定了國(guó)家審計(jì)應(yīng)當(dāng)而且能夠在維護(hù)金融安全方面發(fā)揮獨(dú)特的作用�，F(xiàn)有文獻(xiàn)較多的是對(duì)金融安全以及國(guó)家審計(jì)的獨(dú)立研究,將二者關(guān)聯(lián)起來(lái)進(jìn)行研究的文獻(xiàn)并不多見(jiàn),特別是結(jié)合中國(guó)審計(jì)的實(shí)踐,從案例的角度進(jìn)行研究更是鳳毛麟角。本文正是基于這一點(diǎn),立足于我國(guó)國(guó)家審計(jì)的實(shí)踐,運(yùn)用理論分析和案例研究的方法,比較系統(tǒng)地分析了影響我國(guó)金融安全的風(fēng)險(xiǎn)因素,指出國(guó)家審計(jì)存在的制度缺陷和面臨的問(wèn)題,全方位、多視角地提出國(guó)家審計(jì)的改進(jìn)設(shè)想,以彌補(bǔ)系統(tǒng)研究國(guó)家審計(jì)維護(hù)金融安全文獻(xiàn)的缺憾,對(duì)于中國(guó)審計(jì)而言,也具有一定的理論意義和較強(qiáng)的實(shí)踐意義。 本文第一章首先簡(jiǎn)要介紹了文章選題的背景及研究意義,對(duì)相關(guān)概念進(jìn)行了界定,接著對(duì)國(guó)內(nèi)外關(guān)于金融安全和國(guó)家審計(jì)的文獻(xiàn)進(jìn)行了回顧和總結(jié),特別是對(duì)金融安全與國(guó)家審計(jì)的關(guān)系研究進(jìn)行了梳理,然后闡釋了本文的主要內(nèi)容、框架結(jié)構(gòu)和研究方法,最后簡(jiǎn)要地說(shuō)明了本文的主要?jiǎng)?chuàng)新點(diǎn)。第二章分別對(duì)金融安全和國(guó)家審計(jì)的理論進(jìn)行了介紹,對(duì)國(guó)家審計(jì)本質(zhì)的幾種學(xué)說(shuō)進(jìn)行了比較。第三章明確了金融安全在國(guó)家經(jīng)濟(jì)安全中的核心地位,全面分析國(guó)家審計(jì)維護(hù)金融安全的主要功能,包括綜合性、預(yù)防性、揭示性、抵御性等功能,提出國(guó)家審計(jì)維護(hù)金融安全的實(shí)現(xiàn)路徑,即通過(guò)預(yù)警與防范、跟蹤與反饋、監(jiān)督與評(píng)價(jià)、糾偏與落實(shí)、整合與創(chuàng)新等機(jī)制來(lái)實(shí)現(xiàn)。 接下來(lái)的兩章是現(xiàn)實(shí)考察和案例解析。第四章首先從各項(xiàng)指標(biāo)初步判斷我國(guó)金融運(yùn)行處于“基本安全”的狀態(tài),然后系統(tǒng)分析了影響我國(guó)金融安全的風(fēng)險(xiǎn)因素,包括制度風(fēng)險(xiǎn)、結(jié)構(gòu)風(fēng)險(xiǎn)、機(jī)構(gòu)風(fēng)險(xiǎn)、創(chuàng)新風(fēng)險(xiǎn)、開(kāi)放風(fēng)險(xiǎn)和監(jiān)管風(fēng)險(xiǎn)等,其次,分析了我國(guó)國(guó)家審計(jì)維護(hù)金融安全的發(fā)展階段和歷史作用,最后,指出我國(guó)國(guó)家審計(jì)存在的制度缺陷和面臨的現(xiàn)實(shí)問(wèn)題。第五章緊密結(jié)合中國(guó)審計(jì)的實(shí)踐,剖析了近年來(lái)國(guó)家審計(jì)開(kāi)展的與金融安全有關(guān)的五個(gè)典型案例,既有審計(jì)發(fā)揮批判性作用,揭露重大違法違規(guī)問(wèn)題的案例,又有審計(jì)發(fā)揮建設(shè)性作用,促進(jìn)體制機(jī)制制度完善的案例,并對(duì)這些案例進(jìn)行了總結(jié)和歸納。第六章將“免疫系統(tǒng)”和“國(guó)家治理”理論運(yùn)用到國(guó)家審計(jì)實(shí)踐,指出國(guó)家審計(jì)的基本目標(biāo)是保障國(guó)家利益,維護(hù)國(guó)家安全,核心目標(biāo)是維護(hù)金融安全,由于國(guó)家利益的基礎(chǔ)是國(guó)家安全,國(guó)家利益有多大,金融安全的邊界有多大,國(guó)家審計(jì)的發(fā)展空間就有多大。在國(guó)際金融危機(jī)的影響仍然存在、國(guó)內(nèi)系統(tǒng)性金融風(fēng)險(xiǎn)不斷累積的大背景下,我國(guó)國(guó)家審計(jì)必須以維護(hù)國(guó)家金融安全為目標(biāo),進(jìn)行理論和實(shí)踐創(chuàng)新：(1)國(guó)家審計(jì)應(yīng)該占據(jù)金融監(jiān)管制高點(diǎn),更加突出建設(shè)性作用。(2)深化與拓展國(guó)家審計(jì)的內(nèi)容,提高審計(jì)的綜合性,關(guān)注系統(tǒng)性金融風(fēng)險(xiǎn)；提高審計(jì)的宏觀性,加強(qiáng)金融監(jiān)管績(jī)效審計(jì)；提高審計(jì)的針對(duì)性,以防范風(fēng)險(xiǎn)為審計(jì)導(dǎo)向。(3)變革與創(chuàng)新國(guó)家審計(jì)的方式,包括加強(qiáng)專項(xiàng)調(diào)查、提供咨詢服務(wù)、審計(jì)關(guān)口前移、開(kāi)展后續(xù)評(píng)價(jià)、發(fā)揮屬地優(yōu)勢(shì)等。(4)提升國(guó)家審計(jì)的技術(shù)和加強(qiáng)人才培養(yǎng),包括加強(qiáng)信息化建設(shè),加大金融計(jì)算機(jī)審計(jì)力度；加強(qiáng)安全預(yù)警,推動(dòng)完善中國(guó)金融安全網(wǎng)；適應(yīng)安全審計(jì)要求,提高審計(jì)人員素質(zhì)。最后一章為研究結(jié)論和對(duì)未來(lái)研究的展望。 本文的主要貢獻(xiàn)在于：第一,深化了對(duì)國(guó)家審計(jì)理論創(chuàng)新的研究。本文認(rèn)為,“公共受托經(jīng)濟(jì)責(zé)任”論奠定了國(guó)家審計(jì)的歷史基礎(chǔ),“免疫系統(tǒng)”論拓展了國(guó)家審計(jì)的時(shí)代功能,“國(guó)家治理”論則深化了國(guó)家審計(jì)的制度內(nèi)涵。第二,從比較和發(fā)展的視角研究國(guó)家審計(jì)在維護(hù)金融安全中的監(jiān)督地位和組織優(yōu)勢(shì)。一方面從比較的視角研究國(guó)際金融危機(jī)之后美國(guó)、英國(guó)等西方國(guó)家審計(jì)的經(jīng)驗(yàn)和啟示,另一方面從發(fā)展的視角對(duì)我國(guó)國(guó)家審計(jì)維護(hù)金融安全進(jìn)行現(xiàn)實(shí)考察,制度風(fēng)險(xiǎn)是影響我國(guó)金融安全的最重要因素,國(guó)家審計(jì)要占據(jù)金融監(jiān)管的制高點(diǎn)。第三,跳出了以往關(guān)于國(guó)家審計(jì)邊界論的局限,提出金融安全的邊界有多大,國(guó)家審計(jì)的發(fā)展空間就有多大的新論點(diǎn),并系統(tǒng)地提出維護(hù)金融安全審計(jì)目標(biāo)下我國(guó)國(guó)家審計(jì)的改進(jìn)設(shè)想。
[Abstract]:The history of world financial development tells us that economic development is usually accompanied by the formation and accumulation of financial risks. When financial risk is accumulated to a certain extent, it will seriously affect the financial security of a country in.2008, which originated from the "subprime crisis" in Wall Street, which has rapidly evolved into an international financial crisis sweeping the world, as well as the European debt crisis in 2011. As an important part of the national political system, the national audit, as an important part of the national political system, has its own characteristics, such as independence, authority and comprehensiveness, which determine that national audit should play a unique role in maintaining financial security. The existing literature is more about financial security and state trial. According to the practice of China's audit, the study is rare, especially in the case of China's audit. This paper is based on this point, based on the practice of national audit in China, and systematically analyses the influence of the theoretical and case studies. The risk factors of China's financial security, point out the defects of the system and the problems facing the state audit, and put forward the idea of improving the national audit in a full range of perspectives, in order to make up for the defects of the systematic study of the national audit and maintenance of the financial security documents. For the Chinese audit, it also has a certain theoretical and practical significance.
The first chapter first briefly introduces the background and significance of the topic selection, defines the related concepts, and then reviews and summarizes the literature on financial security and national audit at home and abroad, especially the relationship between financial security and national audit, and then explains the main contents of this paper. In the end, the second chapter introduces the theory of financial security and national audit respectively, and compares several theories of the essence of national audit. The third chapter clearly defines the core status of financial security in the national economic security and comprehensively analyzes the national audit maintenance gold. The main functions of security, including the functions of comprehensive, preventive, revealing, and resistance, put forward the realization path of national audit to safeguard financial security, that is, through early warning and prevention, tracking and feedback, supervision and evaluation, correction and implementation, integration and innovation.
The next two chapters are the actual investigation and case analysis. The fourth chapter first makes a preliminary judgement of the state of our financial operation in "basic security" from various indicators, and then systematically analyzes the risk factors affecting China's financial security, including institutional risk, structural risk, institutional risk, innovation risk, open risk and regulatory risk, and so on. This paper analyzes the development stage and historical role of national audit in maintaining financial security in China. Finally, it points out the institutional defects and practical problems that exist in China's national audit. The fifth chapter analyses the five typical cases related to financial security in recent years, which has been carried out by the national audit in close combination with the practice of China's audit. In the sixth chapter, the sixth chapter applies the "immune system" and "national governance" theory to the national audit practice, and points out that the basic objective of the national audit is to guarantee the basic objective of the national audit. The national interests, the national security, the maintenance of national security, the core goal is to maintain the financial security. Because the national interests are based on the national security, how big the national interests are, how big the boundary of the financial security is, how large the development space of the national audit is, the influence of the international financial crisis still exists, and the large background of the continuous accumulation of systemic financial risks in China. Under the aim of safeguarding national financial security, China's national audit should carry out theoretical and practical innovations: (1) national audit should occupy the commanding height of financial supervision and make it more constructive. (2) deepen and expand the content of national audit, improve the comprehensiveness of audit, pay attention to systemic financial risks, improve the macro audit and strengthen the audit. The performance audit of financial supervision, improve the pertinence of the audit and prevent the risk as the guidance of the audit. (3) the reform and innovation of the state audit, including the strengthening of the special investigation, the provision of advisory services, the advance of the audit pass, the follow-up evaluation and the superiority of the territory. (4) raise the technology of the national audit and strengthen the training of the talents, including the strengthening of the information, including the strengthening of the information. We should strengthen the financial computer audit, strengthen the security early warning, promote the improvement of China's financial safety net, adapt to the requirements of the security audit and improve the quality of the auditors. The last chapter is the research conclusion and the prospect of the future research.
The main contributions of this article are: first, it deepens the research on the innovation of national audit theory. In this paper, the theory of "public entrusted economic responsibility" has laid the historical foundation of national audit. The theory of "immune system" extends the time function of national audit, and the theory of "state governance" deepens the system connotation of national audit. Second, from the ratio of national audit. Research on the supervision status and organizational advantages of national audit in the maintenance of financial security from a comparative perspective. On the one hand, from a comparative perspective, we study the experience and Enlightenment of the United States, Britain and other western countries after the international financial crisis. On the other hand, from the perspective of development, the actual inspection of the national audit to maintain financial security in China is carried out from the perspective of development. Risk is the most important factor affecting China's financial security. The national audit should occupy the commanding height of the financial supervision. Third, it jumped out of the previous limitations on the national audit boundary theory, put forward the boundary of the financial security, and the development space of the national audit has many new points, and systematically put forward the objectives of maintaining the financial security audit. The improvement of national audit in China.

【學(xué)位授予單位】：武漢大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F239.44;F832

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