政府审计与银行业系统性风险监控研究

Government Auditing and the Monitoring of Systemic Risks in the Banking Sector

银行业在整个金融体系中占据着重要作用,银行业安全对金融安全有着重要影响。维护银行业安全的重心之一在于防范系统性风险。本文以2007—2014年A股上市银行为研究样本,以接受审计的8家上市商业银行作为系统重要性银行的代表,旨在考察政府审计功能发挥对银行业系统性风险监控的影响,并进一步探讨其功能发挥的作用路径。研究发现,政府审计功能发挥有助于防范系统性风险,且政府审计的这种功能作用具有一定的滞后效应;政府审计促进金融机构稳健运行的作用主要体现在滞后期,且通过改善资产质量和提高流动性来实现;促进系统重要性金融机构的稳健运行是政府审计监控系统性风险的有效路径之一。本文的研究为政府审计防范系统性风险,维护金融安全提供了直接经验证据,为进一步强化政府审计功能提供了重要的参考依据。

The banking industry is a key component of the financial system, to financial security. The key to safeguarding banking security banking security is to prevent systemic is directly related risks. This paper examines the 2007 to 2014 data of A - share listed banks and took 8 listed commercial banks as examples of banks with systemic significance, in order to evaluate the impact of government auditing in monitoring systemic risks and further explore the channels for exerting such impacts. Studies reveal that government auditing can contribute to preventing systemic risks, which however is lagged behind. We also find that the role of government auditing in improving financial institutions＇ soundness is limited to the lagged period and through the improvement of asset quality and liquidity. One of the valid approaches to monitoring systemic risks is to improve the soundness of financial institutions with systemic significance. This paper provides fresh evidence to the role of government auditing in preventing systemic risks and safeguarding financial security, and offers important reference to further strengthen government auditing.