国家审计在金融监管中仍将发挥重要作用

National Audit Will Still Exert Important Influence in Preventing and Eliminating China's Financial Risk

我国国有经济和国有金融机构占主体的国情为国家审计全面发挥金融监管作用提供了客观基础。与银监会相比,国家审计在发挥金融监管作用方面具有法律权威性、会计专业性、再监管性、监管对象广泛性和延伸性、超然独立性等优势。要更好地发挥国家审计的金融监管作用,就应当在审计业务、审计创新等方面进一步优化和加强。

The situation that state-owned enterprises and financial departments account for principal parts of China's economy provides the base for national audit's financial regulation. Compared with CBRC, national audit has advantages of independence, authority, accounting, regulation, universality, and extendability. In order to exert more important influence, national audit should be optimized and reinforced in audit operation and innovation.