审计研究
審計研究
심계연구
Audit Research
2008年
6期
14~16
,共null页
政府金融审计 金融监管 金融风险 协作框架
政府金融審計 金融鑑管 金融風險 協作框架
정부금융심계 금융감관 금융풍험 협작광가
government financial audit, financial supervision, financial risks, coordination framework
本文以当前国际金融危机和国内经济金融形势为研究背景，分析了政府金融审计与金融监管相互协作的必要性，提出政府金融审计应当发挥独立性、综合性优势，突出检查和再监督功能，而金融监管机构则应当重新整合现有职责，重点发挥行业管理和常规风险监管职能，以构建政府金融审计与金融监管的总体协作框架。从而形成审计与监管合力，促进金融业的可持续健康快速发展。
本文以噹前國際金融危機和國內經濟金融形勢為研究揹景，分析瞭政府金融審計與金融鑑管相互協作的必要性，提齣政府金融審計應噹髮揮獨立性、綜閤性優勢，突齣檢查和再鑑督功能，而金融鑑管機構則應噹重新整閤現有職責，重點髮揮行業管理和常規風險鑑管職能，以構建政府金融審計與金融鑑管的總體協作框架。從而形成審計與鑑管閤力，促進金融業的可持續健康快速髮展。
본문이당전국제금융위궤화국내경제금융형세위연구배경，분석료정부금융심계여금융감관상호협작적필요성，제출정부금융심계응당발휘독립성、종합성우세，돌출검사화재감독공능，이금융감관궤구칙응당중신정합현유직책，중점발휘행업관리화상규풍험감관직능，이구건정부금융심계여금융감관적총체협작광가。종이형성심계여감관합력，촉진금융업적가지속건강쾌속발전。
This paper is based on the present situation of current international financial crises and domestic economic and financial background. This paper first analyses the necessity of coordinating between government financial audit and financial supervision and then, constructs a general framework for government financial audit and financial supervision, and next, proposes government financial audit bring independence, comprehensive advantages, inspection and re-supervision into full play whereas financial supervision institutions reintegrate the existing responsibility, and carry out the function of industry management and regular risks supervision, thus producing a unifying force between audit and supervision and promoting a fast, healthy and sustainable development of the financial sector.
