本文關(guān)鍵詞： 國(guó)家金融審計(jì) 審計(jì)對(duì)象 審計(jì)內(nèi)容 審計(jì)結(jié)果公告　出處：《財(cái)會(huì)月刊》2017年31期 　論文類(lèi)型：期刊論文

【摘要】：以審計(jì)署2004~2016年金融審計(jì)結(jié)果公告為研究樣本,分析金融審計(jì)實(shí)施狀況發(fā)現(xiàn):金融審計(jì)結(jié)果公告數(shù)量相對(duì)有限,審計(jì)實(shí)踐發(fā)展存在滯后性;審計(jì)對(duì)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(jì)力度欠佳;審計(jì)內(nèi)容以預(yù)算執(zhí)行和財(cái)務(wù)收支審計(jì)為主,資產(chǎn)負(fù)債損益審計(jì)內(nèi)容變化較大;審計(jì)發(fā)現(xiàn)銀行業(yè)金融機(jī)構(gòu)問(wèn)題資金最多,違規(guī)問(wèn)題涉及違規(guī)經(jīng)營(yíng)、違反財(cái)務(wù)法規(guī)、下屬單位違規(guī)等方面;審計(jì)整改反饋存在制度缺陷�；诖�,圍繞加大金融審計(jì)力度、實(shí)現(xiàn)審計(jì)監(jiān)督全覆蓋,創(chuàng)新金融審計(jì)手段、強(qiáng)化重點(diǎn)違規(guī)領(lǐng)域?qū)徲?jì),加強(qiáng)國(guó)家審計(jì)治理功能、完善審計(jì)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(guó)家社會(huì)科學(xué)基金一般項(xiàng)目“霧霾治理中政府環(huán)境責(zé)任審計(jì)的實(shí)現(xiàn)機(jī)制研究”(項(xiàng)目編號(hào):17BGL145)
【分類(lèi)號(hào)】：F239.4;F832

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