审计功能与银行业系统性风险监控研究——基于维护金融安全视角的分析

In the periods of Post-financial crisis, safeguarding financial security is highlighted to a new level in safeguarding national security. Thus, the monitoring of banking systemic risk has become the core of safeguarding financial security. How to identify and prevent systemic risk in banking is a major issue affecting the future economy in China. Auditing, as a special economic controlling mechanism, can play an important role in monitoring systemic risk in banking industry. However, there are so few literatures in this area, even no empirical evidence to support this argument. This project focus on the function of auditing which are government auditing and external auditing to promote the monitoring of systemic risk in banking industry based on the goal of safeguarding financial security. Research proposal includes three parts. The first part is to answer the question why auditing can monitor systemic risk in banking industry from accountability theory and audit essence function. The second part is to answer the question how auditing monitors systemic risk in banking industry from the spatial dimension of systemic risk which emphasize the supervision of systemic important financial institutions, and the time dimension of systemic risk which emphasize the countercyclical regulatory. And the third part is to answer the question how to improve audit function to promote the monitoring of systemic risk in banking industry through building the coordination mechanism of government auditing and external auditing, and the collaborative framework of auditing and banking regulators. This research will contribute to promote audit theory innovation, strengthen financial regulation, and achieve the goal of safeguarding financial security.

后金融危机时代，金融安全上升到了维护国家安全的重要层面。银行业系统性风险的监控已凸显成为维护金融安全的核心内容。如何识别和防范银行业系统性风险是影响未来中国经济的重大课题。审计作为特殊的经济控制机制，在促进银行业系统性风险监控方面应该并且能够发挥重要的作用。但现有研究尚未从审计的角度来具体探讨对银行业系统性风险的监控。.本项目以维护金融安全为目标，在外部审计功能领域内，着力研究政府审计和社会审计在作用银行业系统性风险监控中的机理，从系统性风险的空间维度和时间维度两个层面探讨政府审计和社会审计功能发挥的路径，并据以构建银行业系统性风险的审计监控机制。.本项目的研究有利于揭示政府审计和社会审计这个外部审计体系在银行业系统性风险监控中的功能发挥机理与路径，并进而推动审计理论创新；有利于强化金融监管绩效，提升系统性风险监控水平，实现维护金融安全的目标。

后金融危机时代，金融安全上升到了维护国家安全的重要层面。银行业系统性风险的监控已凸显成为维护金融安全的核心内容。如何识别和防范银行业系统性风险是影响未来中国经济的重大课题。审计作为特殊的经济控制机制，在促进银行业系统性风险监控方面应该并且能够发挥重要的作用。但现有研究尚未从审计的角度来具体探讨对银行业系统性风险的监控。.本项目以维护金融安全为目标，在厘清金融安全与银行业系统性风险的逻辑关系的基础上，以受托经济责任观作为理论基础，立足审计控制观，明确审计在监控银行业系统性风险中的功能定位，着力研究政府审计和社会审计在作用银行业系统性风险监控中的机理。基于国际清算银行对系统性风险的解读，从系统性风险的空间维度和时间维度两个层面探讨政府审计和社会审计功能发挥的路径。在空间维度，政府审计主要通过促进系统重要性金融机构的稳健运行从而有助于监控银行业系统性风险，并且现阶段，政府审计功能发挥主要是通过资产质量的改善来实现的。而社会审计通过对系统重要性金融机构的财务报告审计和内部控制审计，一方面提供系统性风险估计和监测的可靠数据，另一方面关注系统重要性金融机构的风险管理状况，进而提高金融机构抵御风险的能力。在时间维度，政府审计通过促进金融监管绩效来监控银行业系统性风险，而社会审计则通过“公允价值——顺周期效应——系统性风险”渠道，利用公允价值审计来监控银行业系统性风险。基于作用机理和作用路径，从政府审计与社会审计的协同机制，以及审计与银行监管协作框架两方面构建银行业系统性风险的审计监控机制。.本项目的研究成果不仅有利于揭示政府审计和社会审计这个外部审计体系在银行业系统性风险监控中的功能发挥机理与路径，推动审计理论创新；还有利于强化金融监管绩效，提升系统性风险监控水平，实现维护金融安全的目标。