摘要
从风险管理的视角,基于风险识别—风险评估—风险处理的思路,探讨在关注国家财政安全、揭示存在的风险、提出防范和化解风险的对策性建议的目标下财政审计更有利于控制财政风险的手段,这一手段就是通过构建财政风险预警指标体系来开展更为科学合理的风险识别和评估,将财政审计保持在可接受风险水平,避免财政危机的出现。鉴于财政审计机关作为经济运行的监督机构并未被赋予有力的风险处理手段,架构更为合理有效的财政审计组织模式就显得十分重要,它可以用来保障财政审计的独立性、权威性和透明度,以推动财政风险的及时揭露和有效处理。
From a risk management perspective,based on the idea of risk identification—risk assessment—risk management,this paper explores the more conductive measures to control fiscal risks at the objective of safeguarding security,revealing potential risks,and proposing risk prevention methods.Namely,by building financial risk warning indicator system to conduct a more scientific and reasonable risk identification and assessment,financial audits will remain at an acceptable level of risk to avoid financial crisis.Since the financial audit institutions,the economic operation monitor,have not been given a powerful risk management tools,it is important to construct a more reasonable and effective fiscal auditing to guarantee the independence,authority and transparency of the fiscal audit and promote the timely disclosure and settlement of risks.
出处
《南京审计学院学报》
2013年第5期16-26,共11页
journal of nanjing audit university
基金
国家社会科学基金重点项目(12AGL005)
关键词
财政风险管理
财政审计风险
预警指标体系
公共财政管理
财政审计组织模式
国家审计管理体制
财税体制改革
fiscal risk management
fiscal audit risk
warning indicator system
public finance management
organizational pattern of fiscal audit
the management system of state audit
the reform of financial and taxation system
