论金融审计与金融监管协作框架构建

Government Financial Audit and Construction of Financial Supervision Coordination Framework

本文以当前国际金融危机和国内经济金融形势为研究背景,分析了政府金融审计与金融监管相互协作的必要性,提出政府金融审计应当发挥独立性、综合性优势,突出检查和再监督功能,而金融监管机构则应当重新整合现有职责,重点发挥行业管理和常规风险监管职能,以构建政府金融审计与金融监管的总体协作框架。从而形成审计与监管合力,促进金融业的可持续健康快速发展。

This paper is based on the present situation of current international financial crises and domestic economic and financial background. This paper first analyses the necessity of coordinating between government financial audit and financial supervision and then, constructs a general framework for government financial audit and financial supervision, and next, proposes government financial audit bring independence, comprehensive advantages, inspection and re-supervision into full play whereas financial supervision institutions reintegrate the existing responsibility, and carry out the function of industry management and regular risks supervision, thus producing a unifying force between audit and supervision and promoting a fast, healthy and sustainable development of the financial sector.