CAJ | 학술논문

上海自贸区应当在政府治理的推动下，以制度创新为动力，以有序治理为目标，建设负责任、高效、廉洁、透明、法治的自贸区，引领新一轮的经济增长。合理有效的审计监督是自贸区经济持续、健康、协调发展的重要保证。本文在国家治理的框架下，指出审计监督对上海自贸区制度创新至关重要，并针对上海自贸区制度创新的风险和效果问题，提出了通过建立健全相应的审计监督工作，有效防范制度创新的风险，提高制度创新的效果。
상해자무구응당재정부치리적추동하，이제도창신위동력，이유서치리위목표，건설부책임、고효、렴길、투명、법치적자무구，인령신일륜적경제증장。합리유효적심계감독시자무구경제지속、건강、협조발전적중요보증。본문재국가치리적광가하，지출심계감독대상해자무구제도창신지관중요，병침대상해자무구제도창신적풍험화효과문제，제출료통과건립건전상응적심계감독공작，유효방범제도창신적풍험，제고제도창신적효과。
In the post financial crisis Era, the ones who get rid of the old economic development thinking and break the old system manacle will win the initiative in the growth of the global economy. Under the promotion of government governance , Shanghai free trade zone, with system innovation as its motility, should try to make the zone efficient, honest and transparent, rule of law, to lead a new round of economic growth. Audit supervision is an important guarantee for the Shanghai free trade zone to maintain steady, rapid, coordinated and healthy development. Based on the government governance, the paper put forward that Shanghai free trade zone should pay more attention on the audit supervision to against the risk of system innovation, and improve the effect of the system innovation.