审计研究
審計研究
심계연구
Audit Research
2015年
1期
31~36
,共null页
金融审计 金融体制改革 审计结果公告 绩效
金融審計 金融體製改革 審計結果公告 績效
금융심계 금융체제개혁 심계결과공고 적효
financial audit, reform of the financial system, audit results announcement, performance
本文采取实证分析的方法，通过对2003年审计结果公告制度实施以来涉及的所有金融审计结果公告进行梳理，从历史定位的演变、趋势发展的特征和绩效成果的分析三个角度，系统总结回顾了金融审计在防范化解金融风险，深化金融体制改革，完善金融市场体系等方面发挥的重要作用，验证了金融审计推动和服务国家治理的实现状况，分析提出了金融审计推动和服务国家治理的实现途径及发展展望。
本文採取實證分析的方法，通過對2003年審計結果公告製度實施以來涉及的所有金融審計結果公告進行梳理，從歷史定位的縯變、趨勢髮展的特徵和績效成果的分析三箇角度，繫統總結迴顧瞭金融審計在防範化解金融風險，深化金融體製改革，完善金融市場體繫等方麵髮揮的重要作用，驗證瞭金融審計推動和服務國傢治理的實現狀況，分析提齣瞭金融審計推動和服務國傢治理的實現途徑及髮展展望。
본문채취실증분석적방법，통과대2003년심계결과공고제도실시이래섭급적소유금융심계결과공고진행소리，종역사정위적연변、추세발전적특정화적효성과적분석삼개각도，계통총결회고료금융심계재방범화해금융풍험，심화금융체제개혁，완선금융시장체계등방면발휘적중요작용，험증료금융심계추동화복무국가치리적실현상황，분석제출료금융심계추동화복무국가치리적실현도경급발전전망。
This paper adopts the method of empirical analysis from three aspects, the evolution of historical positio- ning, the trend of development and the performance results. Based on all involved financial audit results announce- ment from 2003, this paper reviews the important role of the financial audit including of improving the financial market system, preventing financial risks and deepening the reform of the financial system, etc. This paper also ver- ifies the implementation status of the financial audit to promote and serve the national governance, and puts forward the realization ways of the financial audit to promote and serve the national governance.
