金融审计在我国金融监管框架中的地位、作用及监管协调分析

The Role of Financial Audit in Financial Regulatory Framework and Regulatory Coordination

近年来,我国金融审计始终围绕党中央、国务院关心的金融核心问题开展工作,始终将维护金融安全、防范金融风险放在重要位置,在促进银行加强管理、完善制度、防范风险方面发挥了积极有效的作用。本文在分析金融审计在我国金融监管框架的地位和作用的基础上,研究了金融审计主要路径和方法,以及金融审计与其它金融监管之间的金融监管协调问题。

In recent years,the financial audit has centered on major financial issues concerned by the State Council.Maintaining financial security and preventing financial risks are always top priorities.The financial audit plays active role in helping banks advance management,improve rules and prevent risks.In addition to a study on the role of financial audit in financial regulatory framework,this paper summarizes the main methods of financial audit and works in financial regulatory coordination between financial audit with other financial regulations.