我國(guó)政府金融審計(jì)的發(fā)展現(xiàn)狀與對(duì)策研究
發(fā)布時(shí)間：2018-08-18 09:21
【摘要】： 金融審計(jì)是審計(jì)學(xué)科體系中的一門專業(yè)審計(jì),廣義的金融審計(jì)是國(guó)家審計(jì)機(jī)關(guān)和金融系統(tǒng)內(nèi)部的審計(jì)稽核部門對(duì)各級(jí)金融機(jī)構(gòu)的各項(xiàng)業(yè)務(wù)和財(cái)務(wù)收支活動(dòng)的真實(shí)性、合法性、合理性、效益性等進(jìn)行審查、評(píng)價(jià),以加強(qiáng)金融宏觀調(diào)控和管理,促進(jìn)金融事業(yè)健康發(fā)展的經(jīng)濟(jì)監(jiān)督活動(dòng)。狹義的金融審計(jì)是國(guó)家審計(jì)機(jī)關(guān)對(duì)金融機(jī)構(gòu)財(cái)務(wù)收支活動(dòng)進(jìn)行監(jiān)督的行為,包括審計(jì)署對(duì)中央銀行(含國(guó)家外匯管理局)及其分支機(jī)構(gòu)、所屬事業(yè)單位從事金融業(yè)務(wù)活動(dòng)、履行金融監(jiān)督管理職責(zé)所發(fā)生的各項(xiàng)財(cái)務(wù)收支活動(dòng),進(jìn)行審計(jì)監(jiān)督。本文研究的范圍是狹義的金融審計(jì),即本文所稱的政府金融審計(jì)。 中國(guó)是一個(gè)發(fā)展中國(guó)家,市場(chǎng)經(jīng)濟(jì)初步建立,金融業(yè)開(kāi)始市場(chǎng)化、企業(yè)化和商業(yè)化運(yùn)作,金融業(yè)的產(chǎn)權(quán)體制、盈利模式和監(jiān)管模式與國(guó)外金融業(yè)差別很大,混業(yè)經(jīng)營(yíng)模式等新情況出現(xiàn),金融體制改革進(jìn)一步深化。政府金融審計(jì)體制作為金融監(jiān)管的重要組成部分,同樣面臨改革的需求。從我國(guó)目前的情況及未來(lái)發(fā)展趨勢(shì)來(lái)看,現(xiàn)在和未來(lái)幾年國(guó)家審計(jì)的工作重點(diǎn)將放在財(cái)政審計(jì)、金融企業(yè)審計(jì)、重點(diǎn)國(guó)有企業(yè)審計(jì)和社會(huì)保障系統(tǒng)審計(jì)上。本文嘗試基于審計(jì)環(huán)境起點(diǎn)論重新構(gòu)建審計(jì)理論結(jié)構(gòu),回顧我國(guó)政府金融審計(jì)的歷史,闡述我國(guó)政府金融審計(jì)的現(xiàn)狀,分析我國(guó)政府金融審計(jì)環(huán)境的變化,總結(jié)我國(guó)政府金融審計(jì)面臨的問(wèn)題與挑戰(zhàn),在借鑒國(guó)內(nèi)外金融審計(jì)經(jīng)驗(yàn)的基礎(chǔ)上,提出我國(guó)政府金融審計(jì)目標(biāo)和工作原則,以及完善我國(guó)政府金融審計(jì)的政策建議。
[Abstract]:Financial audit is a professional audit in the auditing discipline system. In a broad sense, financial audit is the authenticity and legitimacy of the state audit institutions and the internal audit departments of the financial system for the authenticity and legitimacy of the various operations and financial income and expenditure activities of financial institutions at all levels. In order to strengthen the macro-control and management of finance and promote the economic supervision activities of the healthy development of financial undertakings, the rationality, benefit, and so on are reviewed and evaluated in order to strengthen the macro-control and management of finance. The narrow sense of financial audit is that the state audit institution supervises the financial income and expenditure activities of financial institutions, including the central bank (including the State Administration of Foreign Exchange) and its branches, and the institutions to which it belongs are engaged in financial business activities, including the central bank (including the State Administration of Foreign Exchange) and its branches. To perform financial supervision and management of all financial income and expenditure activities, audit supervision. The scope of this study is narrow-sense financial audit, that is, government financial audit. China is a developing country. The market economy has been initially established, the financial industry has started to be market-oriented, the financial industry has become an enterprise and a commercial operation. The property rights system, the profit model and the regulatory model of the financial industry are very different from those of the foreign financial industry. New situations such as mixed business models have emerged, and the reform of the financial system has deepened. As an important part of financial supervision, government financial audit system also faces the need of reform. Judging from the current situation and the future development trend of our country, the emphasis of the state audit in the present and future years will be on the financial audit, the financial enterprise audit, the key state-owned enterprise audit and the social security system audit. This paper attempts to reconstruct the audit theory structure based on the audit environment starting point theory, review the history of our government financial audit, expound the present situation of our government financial audit, and analyze the change of our government financial audit environment. This paper summarizes the problems and challenges faced by Chinese government financial audit, and puts forward the objectives and working principles of Chinese government financial audit on the basis of drawing lessons from the experience of domestic and foreign financial auditing, and puts forward some policy suggestions on how to perfect our government financial audit.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.65
本文編號(hào)：2189040
[Abstract]:Financial audit is a professional audit in the auditing discipline system. In a broad sense, financial audit is the authenticity and legitimacy of the state audit institutions and the internal audit departments of the financial system for the authenticity and legitimacy of the various operations and financial income and expenditure activities of financial institutions at all levels. In order to strengthen the macro-control and management of finance and promote the economic supervision activities of the healthy development of financial undertakings, the rationality, benefit, and so on are reviewed and evaluated in order to strengthen the macro-control and management of finance. The narrow sense of financial audit is that the state audit institution supervises the financial income and expenditure activities of financial institutions, including the central bank (including the State Administration of Foreign Exchange) and its branches, and the institutions to which it belongs are engaged in financial business activities, including the central bank (including the State Administration of Foreign Exchange) and its branches. To perform financial supervision and management of all financial income and expenditure activities, audit supervision. The scope of this study is narrow-sense financial audit, that is, government financial audit. China is a developing country. The market economy has been initially established, the financial industry has started to be market-oriented, the financial industry has become an enterprise and a commercial operation. The property rights system, the profit model and the regulatory model of the financial industry are very different from those of the foreign financial industry. New situations such as mixed business models have emerged, and the reform of the financial system has deepened. As an important part of financial supervision, government financial audit system also faces the need of reform. Judging from the current situation and the future development trend of our country, the emphasis of the state audit in the present and future years will be on the financial audit, the financial enterprise audit, the key state-owned enterprise audit and the social security system audit. This paper attempts to reconstruct the audit theory structure based on the audit environment starting point theory, review the history of our government financial audit, expound the present situation of our government financial audit, and analyze the change of our government financial audit environment. This paper summarizes the problems and challenges faced by Chinese government financial audit, and puts forward the objectives and working principles of Chinese government financial audit on the basis of drawing lessons from the experience of domestic and foreign financial auditing, and puts forward some policy suggestions on how to perfect our government financial audit.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.65
【引證文獻(xiàn)】
相關(guān)期刊論文 前1條
1 劉國(guó)常;韋瑩瑩;;國(guó)家經(jīng)濟(jì)安全導(dǎo)向下的金融審計(jì)問(wèn)題研究[J];會(huì)計(jì)之友;2012年18期
，本文編號(hào)：2189040
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