摘要
世界金融发展史告诉我们,经济发展通常伴随着金融风险的形成与积聚,当金融风险积累到一定程度后,将严重影响到一国的金融安全。2008年起源于华尔街的“次贷危机”迅速演变为席卷全球的国际金融危机,以及2011年的欧洲债务危机再次敲响了金融安全的警钟。国家审计作为国家政治制度的重要组成部分,自身所具有的独立性、权威性和综合性等特性决定了国家审计应当而且能够在维护金融安全方面发挥独特的作用。现有文献较多的是对金融安全以及国家审计的独立研究,将二者关联起来进行研究的文献并不多见,特别是结合中国审计的实践,从案例的角度进行研究更是凤毛麟角。本文正是基于这一点,立足于我国国家审计的实践,运用理论分析和案例研究的方法,比较系统地分析了影响我国金融安全的风险因素,指出国家审计存在的制度缺陷和面临的问题,全方位、多视角地提出国家审计的改进设想,以弥补系统研究国家审计维护金融安全文献的缺憾,对于中国审计而言,也具有一定的理论意义和较强的实践意义。
本文第一章首先简要介绍了文章选题的背景及研究意义,对相关概念进行了界定,接着对国内外关于金融安全和国家审计的文献进行了回顾和总结,特别是对金融安全与国家审计的关系研究进行了梳理,然后阐释了本文的主要内容、框架结构和研究方法,最后简要地说明了本文的主要创新点。第二章分别对金融安全和国家审计的理论进行了介绍,对国家审计本质的几种学说进行了比较。第三章明确了金融安全在国家经济安全中的核心地位,全面分析国家审计维护金融安全的主要功能,包括综合性、预防性、揭示性、抵御性等功能,提出国家审计维护金融安全的实现路径,即通过预警与防范、跟踪与反馈、监督与评价、纠偏与落实、整合与创新等机制来实现。
接下来的两章是现实考察和案例解析。第四章首先从各项指标初步判断我国金融运行处于“基本安全”的状态,然后系统分析了影响我国金融安全的风险因素,包括制度风险、结构风险、机构风险、创新风险、开放风险和监管风险等,其次,分析了我国国家审计维护金融安全的发展阶段和历史作用,最后,指出我国国家审计存在的制度缺陷和面临的现实问题。第五章紧密结合中国审计的实践,剖析了近年来国家审计开展的与金融安全有关的五个典型案例,既有审计发挥批判性作用,揭露重大违法违规问题的案例,又有审计发挥建设性作用,促进体制机制制度完善的案例,并对这些案例进行了总结和归纳。第六章将“免疫系统”和“国家治理”理论运用到国家审计实践,指出国家审计的基本目标是保障国家利益,维护国家安全,核心目标是维护金融安全,由于国家利益的基础是国家安全,国家利益有多大,金融安全的边界有多大,国家审计的发展空间就有多大。在国际金融危机的影响仍然存在、国内系统性金融风险不断累积的大背景下,我国国家审计必须以维护国家金融安全为目标,进行理论和实践创新：(1)国家审计应该占据金融监管制高点,更加突出建设性作用。(2)深化与拓展国家审计的内容,提高审计的综合性,关注系统性金融风险；提高审计的宏观性,加强金融监管绩效审计；提高审计的针对性,以防范风险为审计导向。(3)变革与创新国家审计的方式,包括加强专项调查、提供咨询服务、审计关口前移、开展后续评价、发挥属地优势等。(4)提升国家审计的技术和加强人才培养,包括加强信息化建设,加大金融计算机审计力度；加强安全预警,推动完善中国金融安全网；适应安全审计要求,提高审计人员素质。最后一章为研究结论和对未来研究的展望。
本文的主要贡献在于：第一,深化了对国家审计理论创新的研究。本文认为,“公共受托经济责任”论奠定了国家审计的历史基础,“免疫系统”论拓展了国家审计的时代功能,“国家治理”论则深化了国家审计的制度内涵。第二,从比较和发展的视角研究国家审计在维护金融安全中的监督地位和组织优势。一方面从比较的视角研究国际金融危机之后美国、英国等西方国家审计的经验和启示,另一方面从发展的视角对我国国家审计维护金融安全进行现实考察,制度风险是影响我国金融安全的最重要因素,国家审计要占据金融监管的制高点。第三,跳出了以往关于国家审计边界论的局限,提出金融安全的边界有多大,国家审计的发展空间就有多大的新论点,并系统地提出维护金融安全审计目标下我国国家审计的改进设想。
Financial history of world tells us that the world economy development is often accompanied by formation and accumulation of financial risks. When financial risk accumulates to a certain degree, the financial security will seriously be affected. In2008"Subprime Crisis" which originated from the Wall Street quickly evolved into the rest of the world and turned into the "International Financial Crisis". And in2011the European Debt Crisis once again affected the financial security. As an important part of the national political system, the national audit should play an unique role in the maintenance of financial security according to its independence, authoritative and comprehensive characteristics. Existing articles only study the financial security and the national audit independently. We cannot see the two associated literature more, especially in combination with the practice of China's Audit. And the case study is rare. This article was based on the practice of the national audit in China, using the method of theoretical analysis and case study, systematically analyzes the impact of China's financial security risk factors, points out the deficiency of the national audit system and the challenge, and comes up with an idea for the improvement of the national audit comprehensively and from multiple points of view, to make up for the national audit system research of maintaining financial security documents, which has a certain theoretical significance and strong practical significance for the Chinese audit.
The first chapter of this article first briefly introduced the topic background and research significance, the related concepts which are defined. And the document of financial security and the national audit at home and abroad is reviewed and summarized, especially the research on the relationship between the financial security and the national audit being carried out. Then the article illustrates the main content of this paper, the structure of the framework and research methods, Finally the main innovation point of this article is briefly illustrated. The second chapter introduces the theory of the financial security and the national audit respectively, and discusses several theories the essence of national audit which are compared. The third chapter clearly points out that the financial security is in the core position from the national audit target, analyzes the role of national audit to maintain financial security functions comprehensively, including comprehensive and preventive, reveal, resist function. And it puts forward the realization of the national audit to maintain financial security path, namely through early warning and prevention, tracking and feedback, supervision and evaluation, deviation and implementation, integration and innovation mechanism etc.
In the next two chapters, the reality investigation and case are analyzed. The fourth chapter firstly preliminarily judges that financial operation in China is in a state of "essential safety" from the indicators of our financial system, and analyzes the risk factors which have influence to China's financial security system, including system risk, structure risk, agency risk, innovation risk, opening risk and regulatory risk. Secondly, it analyzes the development stage and historical role of China's national audit to maintain financial security. In the end, the article points out the deficiency of China's national audit system and the reality problem which are faced with. Closely combined with the practice of China's audit, the fifth chapter analyzes the five typical cases which are conducted by the national audit in recent years related to financial security. National audit both plays a critical role in exposing problem cases of serious violation and plays a constructive role in audit, which promotes institutional system perfect case. And finally these cases are summarized and inducted. Chapter6uses "immune system" and "governance" theories into the national audit practice, points out that the basic goal of national audit is to safeguard the interests of the state of national audit. The core goal of safeguard state security is to maintain financial security. The basis of national security is national interests. How big is the boundary of the financial security, how much space the development of the national audit will have. In the context of the impact of the International Financial Crisis still existing and the domestic systematic financial risk steadily accumulating, the national audit in China should use safeguarding national financial security as the goal and innovate the theory and practice of China's audit:(1)The national audit should occupy the commanding height of the financial regulation system and play a more constructive role.(2) We should deepen and expand the content of the national audit, improve the comprehensive audit, focus on systemic financial risk, improve the audit of macroscopic to carry out financial supervision performance audit, improve the auditing target to concern about the risk management of financial enterprises.(3) We must change and innovate the way of the national audit, including strengthening the special investigation, providing advisory services, auditing the reach mark, carrying out the follow-up evaluation, giving full play to the advantages of agency, etc.(4) The national audit technology should be promoted and personnel training should be strengthened, including strengthening the construction of informatization to intensify financial computer audit, strengthen security early warning to promote China's financial safety net perfectly, meet the requirements for security audit to improve the quality of audit personnel. The last chapter points out the research conclusion and the outlook for future research.
The main contributions of this paper are such as:Firstly, to deepen the study of national audit theory innovation, the author believes that "public entrusted economic responsibility" theory lays the foundation of national audit history,"immune system" theory expands the function of the era of national audit, theory of "governance" deepens the connotation of the national audit system. Secondly, from the perspective of comparison and development, the article studies in the maintenance of national audit supervision status of financial security and organizational advantage. On the one hand, from the perspective of comparative it studies the experience and enlightenment of the United States, Britain and other western countries audit after international financial crisis, on the other hand, China's national audit to maintain financial security in reality is studied from the angle of the development. The system risk is the most important factors affecting the safety of China's finance. And the national audit must occupy the high ground of the financial regulation. Thirdly, the paper goes out of the limitations of the previous national audit boundary theory and puts forward how the boundary of the financial security has, how much space the development of the national audit will have. And the paper systematically puts forward improvement ideas to maintain financial security goals of China's national audit.
引文
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