【摘要】： 金融審計是審計學科體系中的一門專業(yè)審計,廣義的金融審計是國家審計機關(guān)和金融系統(tǒng)內(nèi)部的審計稽核部門對各級金融機構(gòu)的各項業(yè)務和財務收支活動的真實性、合法性、合理性、效益性等進行審查、評價,以加強金融宏觀調(diào)控和管理,促進金融事業(yè)健康發(fā)展的經(jīng)濟監(jiān)督活動。狹義的金融審計是國家審計機關(guān)對金融機構(gòu)財務收支活動進行監(jiān)督的行為,包括審計署對中央銀行(含國家外匯管理局)及其分支機構(gòu)、所屬事業(yè)單位從事金融業(yè)務活動、履行金融監(jiān)督管理職責所發(fā)生的各項財務收支活動,進行審計監(jiān)督。本文研究的范圍是狹義的金融審計,即本文所稱的政府金融審計。 中國是一個發(fā)展中國家,市場經(jīng)濟初步建立,金融業(yè)開始市場化、企業(yè)化和商業(yè)化運作,金融業(yè)的產(chǎn)權(quán)體制、盈利模式和監(jiān)管模式與國外金融業(yè)差別很大,混業(yè)經(jīng)營模式等新情況出現(xiàn),金融體制改革進一步深化。政府金融審計體制作為金融監(jiān)管的重要組成部分,同樣面臨改革的需求。從我國目前的情況及未來發(fā)展趨勢來看,現(xiàn)在和未來幾年國家審計的工作重點將放在財政審計、金融企業(yè)審計、重點國有企業(yè)審計和社會保障系統(tǒng)審計上。本文嘗試基于審計環(huán)境起點論重新構(gòu)建審計理論結(jié)構(gòu),回顧我國政府金融審計的歷史,闡述我國政府金融審計的現(xiàn)狀,分析我國政府金融審計環(huán)境的變化,總結(jié)我國政府金融審計面臨的問題與挑戰(zhàn),在借鑒國內(nèi)外金融審計經(jīng)驗的基礎上,提出我國政府金融審計目標和工作原則,以及完善我國政府金融審計的政策建議。
[Abstract]:Financial audit is a professional audit in the auditing discipline system. In a broad sense, financial audit is the authenticity and legitimacy of the state audit institutions and the internal audit departments of the financial system for the authenticity and legitimacy of the various operations and financial income and expenditure activities of financial institutions at all levels. In order to strengthen the macro-control and management of finance and promote the economic supervision activities of the healthy development of financial undertakings, the rationality, benefit, and so on are reviewed and evaluated in order to strengthen the macro-control and management of finance. The narrow sense of financial audit is that the state audit institution supervises the financial income and expenditure activities of financial institutions, including the central bank (including the State Administration of Foreign Exchange) and its branches, and the institutions to which it belongs are engaged in financial business activities, including the central bank (including the State Administration of Foreign Exchange) and its branches. To perform financial supervision and management of all financial income and expenditure activities, audit supervision. The scope of this study is narrow-sense financial audit, that is, government financial audit. China is a developing country. The market economy has been initially established, the financial industry has started to be market-oriented, the financial industry has become an enterprise and a commercial operation. The property rights system, the profit model and the regulatory model of the financial industry are very different from those of the foreign financial industry. New situations such as mixed business models have emerged, and the reform of the financial system has deepened. As an important part of financial supervision, government financial audit system also faces the need of reform. Judging from the current situation and the future development trend of our country, the emphasis of the state audit in the present and future years will be on the financial audit, the financial enterprise audit, the key state-owned enterprise audit and the social security system audit. This paper attempts to reconstruct the audit theory structure based on the audit environment starting point theory, review the history of our government financial audit, expound the present situation of our government financial audit, and analyze the change of our government financial audit environment. This paper summarizes the problems and challenges faced by Chinese government financial audit, and puts forward the objectives and working principles of Chinese government financial audit on the basis of drawing lessons from the experience of domestic and foreign financial auditing, and puts forward some policy suggestions on how to perfect our government financial audit.
【學位授予單位】：廈門大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.65

【引證文獻】

相關(guān)期刊論文 前1條

1 劉國常;韋瑩瑩;;國家經(jīng)濟安全導向下的金融審計問題研究[J];會計之友;2012年18期

，

本文編號：2189040