防范系统性金融风险的审计视角

National Audit:How to Play Better Function on the Prevention of the Systemic Financial Risk

防范系统性金融风险在任何国家都是重中之重的任务。本文对系统性金融风险发生的起因和传导机制进行了介绍,重点从宏观调控、资产泡沫、金融监管、国际收支以及政府债务等方面分析了我国存在的系统性金融风险隐患。金融危机的发生和蔓延值得各国最高审计机关反思,作为国家治理重要组成部分的审计机关要在防范系统性金融风险方面更好地发挥"免疫系统"功能,就应从宏观和系统的角度重新定位审计工作的方向和着力点,在审计理念、监督视野、审计内容以及技术方法等方面做出调整或变革。

The prevention of systemic financial risk is the most important task for every country. This paper firstly reviews the origin and transduction pathway about systemic financial risk. Secondly with an emphasis on analyzing the potential risk about macro-control, asset bubble, financial supervision, foreign exchange reserve, financial deficits and so on in china. National audit as an important institution of state governance should reposition the direction and focus of audit with the goal of playing better the immune system function. To prevent the systemic financial risk, we should make adjustment on many aspects.