中美金融审计实践的比较与启示——基于国家审计防范金融风险的视角

Comparison of the Financial System Auditing Practice between China and the U.S.——From the perspective of financial risks prevention

防范金融风险是维护金融安全的重要环节,也是各国金融审计共同关注的话题。美国审计署的金融审计历经了五十余年的发展,有着较为丰富的实践经验,在《多德•弗兰克法案》颁布后,美国审计署被授予了更为广泛的审计职权。本文以防范金融风险为契机,从审计目标、审计权限和审计对象三个维度,对中美两国审计署的金融审计实践进行了对比,并以金融监管政策审计为例,对审计内容进行了进一步的分析。通过对比,本文发现中美审计署金融审计各具特色。中国金融审计的在审计权限、审计对象、审计类型、审计内容等诸多方面具有优势,也在审计目标设计、审计资源利用和审计技术运用等方面存在一定短板,而未来在加强大数据应用、审计程序标准化、审计内容深化和加强信息披露等领域可进一步完善。

Guarding against financial risks is an important task of maintaining financial security,and it is also a topic of common concern in financial system auditing of all countries.The financial system audit of the Government Accountability Office of the U.S.(GAO)has rich experience after more than 50 years of development.After the endorsement of Dodd Frank Act,the GAO was granted a broader mandate.Studying from the perspective of preventing financial risks,this paper compares the audit practices of CNAO and GAO from three dimensions of audit objectives,audit jurisdiction and audit objects,and takes the audit of financial regulatory policies as an example to further analyze the audit subject matters.Through comparison,this paper finds that CNAO and GAO have their own characteristics in financial system auditing.China's financial system auditing has some advantages in audit mandate,audit object,types of audit and the audit subject matters,while some deficiencies in design of audit objectives,utilization of audit resources and application of audit technology.The financial system auditing in China could be further improved in application of big data,standardization of audit procedures,expansion of audit subject matters and information disclosure.