金融审计理念的新探讨——从国家治理的角度认识金融审计

A New Exploration of Conception on Monetary Audit

本文在深刻理解"国家审计与国家治理"的关系、反思国际金融危机教训的基础上,讨论金融审计理念的创新,即金融审计是审计机关参与国家治理的重要手段和途径,要以维护国家金融安全为最高战略目标;金融审计的重要目标是揭示金融业的系统性风险,评估金融政策,支持维护国家金融安全。本文论述了金融审计揭示系统性风险的主要内容,是揭示产品风险、监管风险、公司治理风险等;论述了金融审计评估金融监管政策和货币政策的执行效果、维护金融安全的重要意义及其主要内容,发挥国家治理作用的具体途径等。

Based on the understanding of the relation between governmental audit and national governance, takinga lesson from financial crisis, the paper discusses innovation of monetary audit theory, i.e. It is an important way for audit institution to join national governance by monetary audit. China National Audit Office should establish three important goals on monetary audit： disclosing system risk, assessing the effectiveness of financial policy and maintaining financial safety. The paper also discusses the details of the three goals and how to achieve them.