审计维护经济安全的作用机理及监控机制研究

It is a popular question about how to safeguard economic security in worldwide, especially under the background of globalization and financial crisis in 2008. In China, it is a primary task for government audit to safeguard national economic security. Auditing plays an important role in safeguarding economic security, owing to the practical needs of accountability. However, there is so few literatures in this area, even no empirical evidence to support this argument.This research project explores the mechanism of action about auditing safeguarding economic security, and based on it, builds the auditing controlling mechanisms in order to perfecting audit function in future. This project is divided into three parts..In the first part, we discuss the basic justifications, functional orientation and pathway for auditing safeguarding economic security. Audit function is to ensure and promote accountability implemented fully in essence, so safeguarding economic security is the inevitable requirement with the expanding of accountability connotation. Meanwhile, it is the meaning of original audit goals, the statutory responsibilities of audit organizations, and the international trend for the development of audit functions, the foundation of realizing global governance as well. The essential function of auditing is controlling, and its derivative functions are prevention, early-warning, correction and repairing. Each type of auditing works on the different scope decided by accountability, that government audit is to the whole country, external audit is mainly to the capital market, and internal audit is to the enterprises. .In the second part, we investigate the relation between auditing and economic security from two perspectives. One is starting from audit subjects, examining whether auditing affects economic security risk respectively from government audit to financial security, external audit to capital market's economic security and internal audit to enterprises' economic security. The other is starting from audit objects, focusing on the financial institutions in banking industry which not only can affect financail security directly so as to national economic security because of high risk, but also supervised by government audit, external audit and internal audit. In this part, we employ systemic risk to measure the degrees of economic security, and predict that there is a significant relation between auditing and systemic risk..In the third part, we explore a government-oriented multi-monitoring system based on the theoretical analysis and empirical evidence. The system is built from several aspects: adopting audit concept of safeguarding economic security to innovating audit goals; establishing the dominant role of government audit; using multi-methods such as risk-oriented audit, audit investigation and so on; building audit reporting systems, and early-warning systems.

经济安全是国家安全的重要内容，尤其在全球化和2008年金融危机的背景下，更是世界各国普遍关注的热点和难点问题。我国将维护国家经济安全作为了政府审计工作的首要任务。审计对维护经济安全具有重要的作用，它是受托经济责任内涵拓展的现实需要。但目前缺乏审计维护经济安全的系统规范研究，更缺乏对其作用的实证检验。.本项目将尝试对审计维护经济安全的基本依据、功能定位和作用路径进行系统深入研究，进而以系统性风险作为经济安全程度的替代变量，从审计主体和审计客体两个层面对审计维护经济安全进行探索性的实证检验，并在此基础上，构建以政府审计为主导的审计维护经济安全的监控机制。.申请者认为，现有的审计理论与方法体系尚未上升到维护经济安全的层面。因此，本项目的研究对于将维护经济安全植入审计理论体系，推动审计理论创新，发挥审计的功能作用有重要的学术价值和现实意义。

经济安全是国家安全的重要内容，尤其在经济全球化和2008年金融危机的背景下，更是世界各国普遍关注的热点和难点问题。我国将维护国家经济安全作用了政府审计工作的首要任务。本项目旨在对审计维护经济安全的基本依据、功能定位和作用路径进行系统深入研究，从审计主体和审计客体两个层面对审计维护经济安全进行探索性的实证检验，并在此基础上，构建以政府审计为主导的审计维护经济安全的监控机制。.本项目基于经济安全的内涵出发，研究主体内容分为三大块：一是政府审计与金融安全。政府审计维护金融安全的着力点在于监控系统性风险，其维护金融安全的功能在宏观层面表现为促进宏观经济平衡量发展，在微观层面表现为促进系统重要性金融机构的稳健运行；并从审计目标创新、审计功能创新、审计方式、方法和类型创新、以及审计报告创新等方面探讨了政府审计维护金融安全的实现方式；二是政府审计与财政安全。基于审计“免疫系统”观，从政府审计维护地方财政安全和中央财政安全两个层面，论证政府审计应该并且能够维护财政安全；并从财政安全要素体系的六大方面探讨了政府审计如何维护财政安全的问题；三是政府审计和社会审计与资本市场安全。从市场层面的资本市场系统性风险到企业层面系统重要性机构的稳健运营，实证检验了政府审计和社会审计功能作用发挥的效果，并据以构建资本市场安全的外部审计监控机制。.本项目从经济安全的内涵出发，以经济安全的组成内容作为研究切入点，基于政府审计和社会审计两大审计主体的功能，构建了审计维护经济安全作用机理的理论分析框架，并对作用机理进行了探索性的实证研究，获得了极具价值的经验证据；并从审计目标、审计方式方法、审计报告等多角度探讨维护经济安全的审计监控机制。本项目的研究成果，有利于推进将现有的审计理论与方法体系上升到维护经济安全的层面，推动审计理论创新发展。