金融危机下的政府审计“免疫系统”分析

An Analysis of "Immune System" of Government Audit under Financial Crisis

当前,政府审计"免疫系统"并不健全,审计制度、审计职能都存在缺陷。建设金融风险审计"免疫系统",应提高审计机关地位,重构我国审计体制,建立金融风险预警系统,规避系统风险,扩大监管范围,提高监督效率,降低金融资产价值波动风险,维护金融安全。

Now the ＂immune system＂ of government audit is incomplete, and the auditing system and function are imperfect. To build ＂immune system＂ of financial risk audit, we should increase the position of auditing offices, rebuild auditing system of our country, build warning system of financial risk, avoid system risk, expand supervising range, increase supervising efficiency, decrease the risk of value fluctuations of financial capital, and keep financial security.