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Research On Realization Machanism About State Audit Guarding National Financial's Sceurity

Posted on:2011-05-28Degree:MasterType:Thesis
Country:ChinaCandidate:P ZhangFull Text:PDF
GTID:2189360308982855Subject:Accounting
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As a developing country,our country has success fully transformed from a highly contralized planned economy mechanism to a vibrant socialist market economy mechanism china's economic have also shown a new statement and features.Because china is on a transform stage of that China's per capital GDP from 500 dollar become 3000 dollar.Society is in a crucial period in which the phenomenon of economic dislocation mental,ethics reconstruction,rise up the possibility of economic crisis happening is almost 100%.Especially the crisis shroud the whole world,the future of economic will become more complicated.In the background of economic globalization,how to safeguard national financial secruity and ensure the healthy development of the national economy is the current focus of many scholars.We believe the state's financial audit has a solid theroretical foundation.The state audit is the important part of safeguard system of national financial secruity.However,in china's financial security system the research on whether audit work,how it work is rare.In the 10 years development of financial audit,although it achieve some accomplishment state audit accommodate with the new mession when face the new situation.National audit safeguard state financial secuity is the subject that is rised up from combination of Auditing and Finance.Although there is a few research when previous financial crisis break out.International and domestic research on this subject in the emerging state.Although the state audit safeguarding national financial security has attract the whole society's attention financial industry as the core of modern economy high risky.It is different in virtual and high risky with traditional industry. There are no mainstream opinion about state audit how to safeguard national financial security as well as the method and measure.Therefore, research on state audit how to safeguard national financial security and continue further research in the increasingly open policy background how to use state audit the immane system theory to safeguard financial crisis,prevent financial crisis make sure financial security,economy's security has important significance.The national audit as the main line in the paper,analysing closely surrounding state audit safeguarding national financial security and focus on study of the implementation mechanism of state audit safeguarding state financial security. This paper is divided into five parts:Chapter 1:Introduction.The paper mainly talks about the research background and significance of the problem, research scope and methodology, as well as innovation and shortage.Chapter 2:Assessment about states quo state audit safeguarding state financial security. This paper generalize introduce literature of state audit safeguarding state financial security, put forward the concept of financial security, according to level, financial security is divided into micro-,mesco- and macro-financial security, and put forward characteristics of financial security.Chapter 3:Influence factor analysis of state financial security. Commercial banks are the most active financial institute. So this chapter choose the commercial bank as the research spot, analyze the factor that affect the financial security.Though analyzing domestic and international financial enviroment from domestic and international aspect,come to the factor that affact the country's financial safety.Chapter 4:Function of state audit and the realationship with the national financial security.Frist,mainly analyze the relationship of state audit and state financial security, safeguarding the country's financial security is evital for state audit's development and the basic obligation of state audit. Second, analysis the endogenous and exogenous funation of state audit,and thus lead to the audit of new perspective of the almost national audit, the immune system theory, which is the development of the concept of audit, highlighting the "immune system" formula, the background, the scientific connotation function and significance.Chapter 5:The implementation mechemism of national audit safeguard national financial security. Mainly from three aspects including transforming audit mode and audit method, deepen the realization of "the immune system theory" and strengthen the "immune system" function in the maintenance of state financial security.This paper have 3 innovation point: 1.Innovation point of the topic. Financial security is the concerned problem that the global scholars care about. This paper integrated previous scholar's experience about maintenance of financial security, propose the writer's own opinion about maintenance of financial security has a practical significance.2.The innovation in realization mechanism of the state audit safeguarding financial security. The current financial security is rarely involved audit aspect's problem and research about the realization mechanism of state audit safeguarding state security is rarer.3. Innovation of state audit function. Auditor General Liu Jiayi, put forward the "modern state audit is running on an economic and social "immune system". This paper analyse the function of state audit from the national audit function-immune function. For the first time, using "immune system" to ananlyse financial security.The two inadequacy point is reflected in the following passage:1.Due to national audit safeguarding national financial security is a cutting-edge project, especially analyze from the "immune function" aspect, so this paper is plain. This paper analyze realization mechanism from function of "theory of immune". So the research need to continue to study in the future.2.Concerned factors about state audit affect state financial security is not comprehensive. This is another shortcoming of the article.
Keywords/Search Tags:national audit, financial security, realization of the mechanism
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