本文關(guān)鍵詞：美國(guó)政府金融審計(jì)主要特色及對(duì)我國(guó)的啟示，由筆耕文化傳播整理發(fā)布。

美國(guó)政府金融審計(jì)主要特色及對(duì)我國(guó)的啟示

Features of US Government Financial Audit and its Implications to China

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Liu Haiwen Li Shuai etc.

[1]審計(jì)署經(jīng)濟(jì)責(zé)任審計(jì)司,100830; [2]審計(jì)署深圳特派辦;,100830; [3]審計(jì)署濟(jì)南特派辦;,100830; [4]審計(jì)署昆明特派辦,100830;

文章摘要：美國(guó)政府金融審計(jì)主要由美國(guó)審計(jì)署實(shí)施。隨著美國(guó)金融市場(chǎng)發(fā)展，尤其是經(jīng)過(guò)本次金融危機(jī)后，金融生態(tài)環(huán)境發(fā)生重大變化，美國(guó)政府金融審計(jì)也相應(yīng)呈現(xiàn)出更加鮮明的特色，如主要以金融業(yè)監(jiān)管機(jī)構(gòu)為審計(jì)對(duì)象實(shí)施績(jī)效審計(jì)，審計(jì)目標(biāo)側(cè)重金融消費(fèi)者保護(hù)，采取跟蹤審計(jì)的審計(jì)方式等。相比較而言，我國(guó)的政府金融審計(jì)起步晚、尚不發(fā)達(dá)，但也形成了自己的獨(dú)特優(yōu)勢(shì)，如堅(jiān)持查處重大違法違規(guī)事項(xiàng)、審計(jì)信息化程度較高等�？梢哉f(shuō)，，中關(guān)兩國(guó)政府金融審計(jì)各有千秋。基于此，我們提出進(jìn)一步擴(kuò)展審計(jì)對(duì)象、充實(shí)審計(jì)目標(biāo)、強(qiáng)化審計(jì)方式、加大數(shù)據(jù)分析力度等促進(jìn)我國(guó)政府金融審計(jì)進(jìn)一步發(fā)展的建議。

Abstr：The U.S. Government financial audit is financial market, particularly after the international Meanwhile, the U. S. Government financial audit mainly conducted by the GAO. With the development of U. S. financial crisis, the financial environment has changed much. has shown more distinctive features, for example, supervision performance audit is conducted on financial supervision institutions, audit objective is usually to protect financial consumers, and following - up audit is the main method etc. In contrast, the government financial audit in China e- merged more lately than the U.S. and is less developed now. But Chinese one has developed its own comparative advantages, for instance, illegal or none-compliant issues are always found, informatization is done while auditing. It may be concluded that each has its advantage between the Sino-U. S. financial audit. Based on this point, we develop our recommendations on how to promote the financial audit in China： expanse audit scope, enrich audit objective, enhance audit method and strengthen information analysis.

文章關(guān)鍵詞：

Keyword：:GAO, financial audit, implications

作者信息：會(huì)員可見(jiàn)

  本文關(guān)鍵詞：美國(guó)政府金融審計(jì)主要特色及對(duì)我國(guó)的啟示，由筆耕文化傳播整理發(fā)布。