会计学院知识库

在现代经济体系中，金融扮演着至关重要的角色，对国家经济的繁荣起着关键的作用。随着我国经济的高速发展，开展对金融领域的监督面临着更为严峻的考验。金融审计作为一种经济监督手段，是维持货币稳定和推动实体经济发展的重要力量，通过预防、揭示和抵御金融风险，从而促进金融市场稳定健康发展，保障国家经济正常运行，充当经济发展的“守护者”，促使金融行业实现经济高质量发展目标。近年来，我国金融领域面临违规风险、信用风险、流动性风险。这些风险相互交织，加大了系统性金融风险发生的概率。鉴于此，我国的金融审计机关需要积极应对金融领域的风险点，充分发挥金融审计监督作用，维护国家金融安全。

本文通过梳理金融风险的研究成果、金融审计在防范金融风险方面发挥的作用、金融审计的风险防范路径等相关文献，在受托经济责任理论、免疫系统、全面风险管理等相关理论基础上，对2003年至2023年6月期间有关金融机构的所有审计结果公告进行汇总，通过分析金融审计的总体特征、开展的具体表现、开展的效果这三方面对金融审计的监督现状进行分析。选取2006-2018年六份中国农业银行审计结果公告作为案例，分析审计机关对中国农业银行审计监督的现状，在运用Nvivo软件进行词频和编码分析的基础上，根据编码结果分析出金融审计对中国农业银行在预防风险、揭示风险、抵御风险方面不足。针对金融审计的不足，本文提出优化金融审计风险防范的整体策略和优化金融审计在预防风险、揭示风险、抵御风险方面的路径，以期达到优化金融审计风险防范路径的目标。

In the modern economic system, finance plays a vital role and plays a key role in the prosperity of the national economy. With the rapid economic development in our country, it is a more severe test to carry out supervision in the financial field. As a means of economic supervision, financial audit is an important force to maintain monetary stability and promote the development of the real economy. By preventing, revealing and fending off financial risks, it promotes the stable and healthy development of the financial market, guarantees the normal operation of the national economy, acts as the "guardian" of economic development, and promotes the financial industry to achieve the goal of high-quality economic development. In recent years, China's financial sector is facing the risk of violation, credit risk and liquidity risk. These risks are intertwined, increasing the probability of systemic financial risks. In view of this, China's financial audit institutions need to actively cope with the risk points in the financial field, give full play to the role of financial audit supervision, and maintain the national financial security.

Based on the theory of fiduciary economic responsibility, immune system, total risk management and other relevant theories, this paper summarizes all audit announcements of financial institutions from 2003 to June 2023 by combing the research results of financial risks, the role of financial audit in preventing financial risks, risk prevention paths of financial audit and other relevant literatures. By analyzing the general characteristics of financial audit, the specific performance and the effect of financial audit, this paper analyzes the current situation of financial audit supervision. Six announcements of audit results of the Agricultural Bank of China from 2006 to 2018 were selected as cases to analyze the current situation of audit supervision by audit institutions on the Agricultural Bank of China. Based on the word frequency and coding analysis by using Nvivo software, the deficiencies of financial audit in preventing, revealing and fending off risks were analyzed according to the coding results. In view of the deficiencies of financial audit, this paper puts forward the overall strategy of optimizing financial audit risk prevention and the path of optimizing financial audit risk prevention, revealing and resisting risks, in order to achieve the goal of optimizing the path of financial audit risk prevention.