审计机关在防范系统性区域性金融风险方面发挥作用的机制研究

Study on the Mechanism of Audit Institutions′ Role in Preventing Systemic and Regional Financial Risks

审计机关通过防范宏观、中观和微观层面的金融风险,在宏观政府治理、中观市场治理、微观公司治理三个层面发挥预防、揭示、抵御的"免疫系统"功能,以保障金融体系的稳定运行,服务于国家治理目标的实现。为了在防范系统性和区域性金融风险方面更好地发挥作用,审计机关应当从宏观视角、综合视角和动态视角三个方面来拓宽审计视野;通过加强对大型金融机构审计,强化对资本市场的审计监督,以及加强对监管部门和监管政策风险导向的审计评估来实现审计内容深化;通过整合多种审计资源,建立多层次审计项目体系,推动大数据技术应用来实现审计组织及技术创新。

Government audit institutions should function as an ＂immune system＂ in ＂preventing, detecting, and re- sisting＂ financial risk by keeping watch on national governance at macro-level, market governance at medium-level and corporate governance at micro-level, so as to maintain financial stability and promote good national governance. In order to improve its ability in detecting and preventing systemic and regional financial risks, audit institutions should broaden their view from macroeconomic, comprehensive and dynamic perspectives, strengthen efforts in the supervision of major financial institutions and capital market and in risk-based assessment of financial regulatory authorities and regulatory policies, integrate various audit resources to estabiish multi-level audit project systems, and promote innovation in organization and technology through pushing forward the application of big data technology.