發(fā)布時間：2018-02-12 18:16

  本文關(guān)鍵詞： 國家金融審計 審計對象 審計內(nèi)容 審計結(jié)果公告　出處：《財會月刊》2017年31期 　論文類型：期刊論文

【摘要】：以審計署2004~2016年金融審計結(jié)果公告為研究樣本,分析金融審計實施狀況發(fā)現(xiàn):金融審計結(jié)果公告數(shù)量相對有限,審計實踐發(fā)展存在滯后性;審計對象以金融監(jiān)管機(jī)構(gòu)為主,非銀行業(yè)金融機(jī)構(gòu)審計力度欠佳;審計內(nèi)容以預(yù)算執(zhí)行和財務(wù)收支審計為主,資產(chǎn)負(fù)債損益審計內(nèi)容變化較大;審計發(fā)現(xiàn)銀行業(yè)金融機(jī)構(gòu)問題資金最多,違規(guī)問題涉及違規(guī)經(jīng)營、違反財務(wù)法規(guī)、下屬單位違規(guī)等方面;審計整改反饋存在制度缺陷�；诖�,圍繞加大金融審計力度、實現(xiàn)審計監(jiān)督全覆蓋,創(chuàng)新金融審計手段、強(qiáng)化重點違規(guī)領(lǐng)域?qū)徲?加強(qiáng)國家審計治理功能、完善審計整改反饋機(jī)制等幾方面提出改進(jìn)建議。
[Abstract]:Taking the announcement of financial audit results from 2004 to 2016 as the research sample, this paper analyzes the implementation of financial audit and finds that the number of financial audit results is relatively limited, the development of audit practice is lagging behind, and the audit object is mainly financial supervision institution. The audit contents of non-banking financial institutions are mainly budget execution and financial revenue and expenditure audit, and the audit contents of assets and liabilities gains and losses vary greatly. The audit found that the banking financial institutions have the most problematic funds. Violation of regulations involves operating irregularities, violating financial laws and regulations, violating subordinate units, and so on. There are institutional defects in the feedback of audit rectification. Based on this, we focus on increasing the intensity of financial audit, achieving full coverage of audit supervision, and innovating the means of financial audit. Some suggestions are put forward in this paper, such as strengthening the audit in the key areas of violation, strengthening the governance function of the state audit, and perfecting the feedback mechanism of audit rectification and reform.
【作者單位】： 西安石油大學(xué)經(jīng)濟(jì)管理學(xué)院;
【基金】：國家社會科學(xué)基金一般項目“霧霾治理中政府環(huán)境責(zé)任審計的實現(xiàn)機(jī)制研究”(項目編號:17BGL145)
【分類號】：F239.4;F832

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