CAJ | 학술논문

区域金融风险介于微观个体金融机构风险和宏观系统性金融风险之间，日益成为威胁我国经济安全的重要因素。有效的金融监管离不开国家审计。作为实现国家治理现代化的基石和重要保障，国家审计是加强区域金融监管的重要力量，在管理区域金融风险中以“维护区域金融安全、推动区域金融改革、促进区域金融发展”为总体目标，发挥着预防、揭示和抵御的“免疫系统”功能。这一功能定位需要通过事前预警机制、事发参与机制和事后整改机制来实现。
구역금융풍험개우미관개체금융궤구풍험화굉관계통성금융풍험지간，일익성위위협아국경제안전적중요인소。유효적금융감관리불개국가심계。작위실현국가치리현대화적기석화중요보장，국가심계시가강구역금융감관적중요역량，재관리구역금융풍험중이“유호구역금융안전、추동구역금융개혁、촉진구역금융발전”위총체목표，발휘착예방、게시화저어적“면역계통”공능。저일공능정위수요통과사전예경궤제、사발삼여궤제화사후정개궤제래실현。
Regional financial risk, falling in between the risk in individual financial institution and systemic financial risk, increasingly threatens the economic security in China. Effective financial regulation cannot go without government audit. As the cornerstone and guarantee of national governance, national audit is an important force in strengthening regional financial regulation. Under the overall objective of ＂safeguarding regional financial security, advancing regional financial reform and promoting regional financial development＂, government audit functions as an ＂immune system＂ to prevent, detect and resist financial risks. The audit should be implemented through the mechanisms of early warning, real-time intervention and follow-up rectification .