【摘要】 金融领域公共权力具有行政权力和经济权力双重属性,国家金融审计定位于对双重属性公共权力的监督和制约,既属于国家治理的组成部分,也属于金融治理的组成部分。金融治理决定了金融审计的直接目标,国家治理决定了金融审计的最终目标。金融审计的职责界定应当遵循金融治理和国家治理的功能路径,以对金融领域的审计为中心,辐射到对经济社会运行全局的监督。协同治理是金融审计的发展方向,应加强金融审计内部协同,金融审计与其他专业审计的协同,金融审计与其他部门的协同。更多还原

【Abstract】 The public power in financial area has administrative and economic attribute,and the national monetary audit’s location is the supervision of dual attribute public power in financial field.The objective of monetary audit may be explained from the point of financial governance and national governance.The direct objective of monetary audit is determined by financial governance,while the fundamental objective is determined by national governance. The scope of duty should follow the route of financial governance,circle at the audit of financial field,and then cover the economy and society.Synergy governance is the trend of monetary audit,the synergy should be strengthened inside monetary audit,between monetary audit and other professional audit,between monetary audit and other departments and organizations.更多还原