本文通过梳理金融审计相关文献总结金融审计的本质有金融活动监督论、金融免疫系统论和金融信息监督论三种观点,金融审计具有综合性、全面性、独立性等优势特征,金融审计目标一类是真实性、合法性和效益性,另一类是防范和化解金融风险,维护金融安全,承担着金融监督的职责,服务于金融治理和国家治理,起着不可替代的特殊作用。由目标引出金融审计功能主要有金融审计监督功能和金融审计治理功能,从微观和宏观两个层面总结了学者对金融审计功能的实现路径的研究。本文通过对我国金融审计研究的梳理,总结了当前研究的成果,探索当前研究有待深入的方向。This paper summarizes the essence of financial audit by combing the relevant literature of financial audit. There are three viewpoints: financial activity supervision theory, financial immune system theory and financial information supervision theory. Financial audit has the advantages of comprehensiveness, independence and professionalism. One kind of financial audit objectives is authenticity, legality and effectiveness. The other kind is to prevent and defuse financial risks, maintain financial security, assume the responsibility of financial supervision, serve financial governance and national governance, and play an irreplaceable special role. From the target, the financial audit function mainly includes the financial audit supervision function and the financial audit governance function, and summarizes the scholars’ research on the realization path of the financial audit function from the micro and macro levels. Based on the research of financial audit in China, this paper summarizes the results of the current research and explores the direction of the current research.
