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1、成 绩评卷人研究生姓名学 号 大学公共管理硕士（MPA）课程论文加强审计监督 防范金融风险专 业：公共管理课程名称：政府经济管理概论课程类别：MPA任课教师：开课时间：2010年10月大学MPA教育中心摘 要本文以当前金融危机下显现的越来越明显的金融危险为视角，结合审计监督的职能，提出要加强审计监督化解金融风险，以审计监督与化解金融风险为切入点、着力点和闪光点，使选题具有鲜明的理论前沿性、现实针对性和实践指导性。本文在对中我国政府应对金融危机的一贯的经验和作法进行分析的基础上，提出政府审计应当履行的职责和发挥的作用，同时指出当前政府审计在应对金融危险中应采取的措施和一些建议。为应对国际金融危机
2、、促进经济平稳较快发展，国家推出“4万亿”经济刺激计划，主要用于重大项目、基础设施建设和改善民生等方面。今年以来，金融危机继续蔓延和深化，国家出台了适度宽松的货币政策。积极的财政政策和适度宽松的货币政策，为我国应对金融危机奠定了坚实的基础。各种投资项目的不断增多，贷款规模不断扩大，债务快速增加，必然蕴含着潜在的金融风险与财政风险，需要审计部门加大审计监督力度，防患于未然。我国政府审计履行着保护国家经济安全的职责，在维护市场经济秩序、保障财政资金安全、防止国有资产流失、强化金融监管以及促进资本市场有效运行等方面发挥了重要作用。加强审计监督，防范金融风险，维护国家经济安全是政府审计机关的重要职责。
3、党的十五大报告首次将国家经济安全问题提到议事日程，明确提出要维护国家经济安全。政府审计作为国家经济安全保障体系的重要组成部分，因此，研究危机状态下政府审计的履责行为和作用显得尤为重要。政府审计应对金融危机策略主要是对金融危机形成及传导进行识别、判断、预警、反映及预处理，不仅要客观反映问题，让决策层尽快做出科学决策，更要根据金融危机发展阶段的不同相机而动，总结起来主要是运用独立审计判断，科学评估危机；运用自身超脱地位，协调相关监管部门；发挥审计监督职能，提出乃至落实减缓危机方案；探索揭示系统性风险的新型审计模式；建立信息化审计平台，实现全方位审计监督；加强审计队伍建设，构建高素质复合型审计队伍。
4、关键词：审计监督金融风险防范ABSTRACTThis article appeared in the current financial crisis, more and more obvious the perspective of financial risk, combined with the audit oversight function, proposed to strengthen auditing and supervision reduce financial risks to audit the monitoring and mitigating financial ri
5、sks as a starting point, focus and glittering, the topic has distinctive cutting-edge theory, practical and practical guidance. In this paper, on the Government to address the financial crisis our country has always been the experiences and practices on the basis of the analysis, that the Government
6、 shall perform the duties of the audit and the role of the audit also pointed out that the present government should be in response to the financial risk measures and some suggestions . In response to the international financial crisis, and promote stable and rapid economic development, national lau
7、nch of 4 trillion economic stimulus plan, mainly for major projects, infrastructure construction and improving peoples livelihood and so on. This year, the financial crisis continues to spread and deepen, the state introduced a moderately easy monetary policy. Active fiscal policy and loose monetary
8、 policy, financial crisis our country has laid a solid foundation. Increasing variety of investment projects, loans have been expanding rapidly increasing debt, inevitably implies a potential financial risk and financial risk, audit departments need to strengthen the audit supervision, before they o
9、ccur. China government audit performed the duties of protecting national economic security, in the maintenance of market economic order, and guarantee the safety of financial resources, to prevent loss of state assets, and strengthen financial supervision and to promote the effective operation of ca
10、pital markets has played an important role. Strengthen auditing and supervision, prevent financial risks and safeguarding national economic security is an important duty of government audit institutions. Fifteenth report of the partys national economic security issue for the first time on the agenda
11、, an explicit proposal to safeguard national economic security. Government Auditing as a national economic security system, an important part, therefore, government in the state of crisis, assumed responsibility for the audit and the role of behavior is particularly important. Government Auditing th
12、e financial crisis on the financial crisis strategy is to identify the formation and conduction, judge, early warning, reflect and pretreatment, not only to the objective of the problem, as soon as possible so that decision-makers to make scientific decisions, but also to the financial crisis, accor
13、ding to the different stages of development the carmera moving,summed up use of independent audits to determine primarily,scientific assessment of the crisis,use of his own detached position,coordination of the relevant regulatory authorities;play audit oversight functions,as well as the implementat
14、ion of proposed mitigation crsis program;exploration revealed a new audit model systemic risk;established audit information crisis program;exploration revealed a new audit model systemic risk; established audit information platform,comprehensive audit and supervision;to strengthen the audit team bui
15、lding,building high quality complex audit model systemic risk;established audit information platform,comprehensive audit and supervision;to strengthen the audit team building,building high quality complex audit team.KEY WORDS: audit supervision; finanicial risks; prevention1我国政府审计应对金融危机的经验和做法在应对2007年发轫于美国的金融危机过程中，我国审计机关表现出高度的责任心和良好的危机意识。世界审计组织“全球金融危机：最高审计机关面临的挑战”特别工作组在2009年专题研讨会上对中国审计机关在应对国际金融危机中所表现出的高效率和灵活性表示钦佩，并且建议，世界审计组织特别工作组要研究总结和推广利用中国强化金融审计监督维护国家金融安全的理念和举措。笔者认为，中国审计署应对金融危机的高效性主要体现在如下几个方面：一是在危机传入中国初期，
