金融安全目标下的审计对策研究

Research on Government Audit for Maintaining Monetary System Security

本文从探讨"金融安全"概念出发,阐述了当前影响我国金融安全的八大问题,如国际金融危机、不良资产、金融监管漏洞、金融创新风险等;对此,结合当前我国金融审计现状,提出了金融安全目标下的审计对策,主要是实现金融审计在目标、人才、信息、方式、对象、重点等六个方面的转变。

Based on the concept of monetary system security, this paper discusses eight facts of monetary system security in china nowadays, such as international banking crisis, bad credit assets, supervise flaws, banking innovation risks, and gives several pieces of suggestion on how well government audit acts as ＇immuring system＇ for maintaining monetary system security, which focuses on that the government audit may realize the transfer from six ways on audit aims, auditor training, economic information, preceding auditing, auditee and audit emphasis.