摘要
金融是现代经济的核心。金融安全直接关乎国家根本利益,其重要性是不言而喻的。早在1999年,美国在《新世纪国家安全战略》报告中,就将银行和金融系统的安全列入国家“生死攸关的重大利益”(江涌,2009)。不论是阿姆斯特丹银行在荷兰崛起中所做出的重要贡献,还是伦敦金融市场上引发的“金融革命”在英国取得英法争霸胜利中所发挥的重要作用,亦或美国华尔街在美国全球称霸过程中所扮演的重要角色,历史经验一次次告诉我们,国家和民族的崛起,一刻也离不开金融。在当今经济全球化的大背景下,金融已然成为大国斗争博弈的前沿领域。从2008年金融危机后经济的惨淡萧条,到“占领华尔街”民众对人性贪婪的呐喊,又一次提醒我们：金融安全,关乎国家根本利益。金融安全问题日渐成为世界各国共同关心的话题,已上升为影响国家安全的重要战略要素。随着我国金融领域对外开放程度的加深,金融改革与金融创新进程的加快,维护金融安全问题显得越加重要和突出。从十六届三中全会的会议精神,到十八大的中心思想,从《关于金融支持服务业加快发展的若干意见》到《金融业发展和改革“十二五”规划》,都强调要建立健全现代金融体系,维护金融运行和金融市场的整体稳健,防范系统性风险。金融安全已然成为我国经济安全的重要战略问题。
依据马克思主义的国家学说,政府审计是政府治理的工具,是国家政治制度的重要组成部分。与其他监管部门相比较,政府审计具有独立性、客观性、权威性及宏观性等特点特征。它既是民主法治的产物,也是推进民主法治建设的工具。世界各国审计机关在维护国家安全等方面发挥了重要作用。在应对金融危机期间,G20政府审计对危机治理产生了重要影响。政府审计在本质上是一种保障和促进公共受托经济责任全面有效履行的特殊的经济控制机制,理应成为加强金融监管、维护金融安全的有力手段和工具。
本文以政府审计为研究对象,以受托经济责任为理论基石,以政府审计本质功能为逻辑起点,从理论研究和经验研究两个层面系统深入地研究了政府审计维护金融安全的作用机理,并在此基础上,通过政府审计创新,探讨了政府审计维护金融安全的实现方式。研究结论对于推动审计理论创新、强化政府审计功能、完善金融监管有着重要的理论意义和现实意义。本文共分为七章,各章的主要内容如下：
第1章,导论。本章介绍了本文的研究背景和意义,阐述了本文的研究思路和研究方法,制定了研究框架和各章写作安排,提出了拟创新点。本章是本文的整体规划。
第2章,文献综述。本章在对国内外金融安全相关研究文献进行综述的基础上,从政府审计维护金融安全的作用机理以及政府审计维护金融安全的实现方式两方面对现有关于政府审计与金融安全研究的相关文献进行了梳理,归纳和总结了我国现有研究的不足。本章通过文献综述,点明研究机会,是本文的研究前提。
第3章,政府审计维护金融安全的理论分析框架。本章以受托经济责任观作为理论基石,以政府审计的本质功能为逻辑起点,基于金融安全的内涵界定,从政府审计维护金融安全的基本依据、政府审计维护金融安全的功能定位以及政府审计维护金融安全的作用路径三方面,搭建了一个政府审计维护金融安全的理论分析框架。本章是政府审计维护金融安全作用机理的理论分析部分,是本文的研究基础。
第4章,政府审计功能发挥对宏观金融安全的影响。本章从宏观层面考察政府审计功能发挥对金融安全的影响。本章首先借鉴前人的研究成果,从经济对内均衡状况、经济对外均衡状况和国际金融状况三个方面,采用33个指标合成了宏观金融安全指数,作为宏观金融安全状况的衡量指标。从审计对象范围和审计功能发挥效果两个方面衡量政府审计效能,具体采用被审计单位数作为政府审计对象范围的替代变量,采取审计查出的问题金额作为政府审计功能发挥效果的替代变量。以1984-2009年为样本区间,通过VAR模型实证检验了被审计单位数和审计查出的问题金额与金融安全指数之间的数量关系,以此检验政府审计效能对宏观金融安全状况的影响。
第5章,政府审计功能发挥对银行业安全的影响。本章从微观层面考察政府审计功能发挥对金融安全的影响。研究思路为政府审计通过促进系统重要性银行的稳健运行来防范系统性风险,进而维护银行业安全,研究问题转化为政府审计效能对系统重要性银行稳健运行的影响。本章首先借鉴IMF(2009)的金融稳健指数作为金融机构稳健运行的替代指标,以审与未审这一虚拟变量作为政府审计效能的代理变量。以国有资本占主导的8家A股上市银行为研究对象,以2004-2011年为样本区间,实证检验了政府审计效能与金融稳健指数之间的关系,并进一步考察了政府审计功能发挥的作用路径。
第6章,政府审计维护金融安全的实现方式。本章在政府审计维护金融安全作用机理的基础上,从审计目标创新、审计功能创新、审计方式方法和类型创新、审计报告创新四方面具体探讨了政府审计维护金融安全的实现方式。审计目标是审计行为活动的出发点和归宿点,审计功能、审计方式方法与审计类型创新是为了更好地促进受托经济责任中行为责任的履行,而审计报告创新则是为了更好地满足受托经济责任中报告责任的需要。
第7章,研究结论、主要创新、政策启示与未来展望。本章对全文的主要研究结论、创新与贡献、政策启示、研究局限性进行了总结,最后对政府审计维护金融安全后续研究的主要方向进行了展望。
通过对理论分析框架的构建、对经验数据的检验以及对实现方式的探讨,本文得出以下结论：
1.政府审计维护金融安全的作用机理
(1)政府审计维护金融安全的着力点在于监控系统性风险
在当今经济全球化、金融国际化的背景下,我国金融安全的内涵应该是：金融体系在外来风险冲击下保持着动态稳定发展的状态。此内涵强调金融安全问题的研究应限定在由于外部冲击所可能带来的国内金融体系运行的风险上。金融风险的存在是经济、金融运行的常态状况,是金融安全最基本的要素；个体风险迅速扩大、转移和扩散演变成系统性风险,成为威胁金融安全的不利因素；金融危机是系统性风险的爆发,是金融安全受到威胁的极端表现形式；金融稳定在良好的状态下可成为金融安全的基础,是金融安全在特定意义下的表现形式。因此,维护金融安全的内涵就应是：通过加强自身金融机制的建设,使我国经济、金融具备抵御外来风险冲击的能力,以确保我国金融体系在面临外在因素冲击时能继续稳定运行、健康发展。其核心在于监控系统性风险。
维护金融安全是公共受托经济责任内涵与时俱进拓展后的一项重要内容。政府审计的本质在于保证和促进公共受托经济责任的全面有效履行,因此,其维护金融安全是公共受托经济责任内涵拓展的必然要求。政府审计的本质功能在于控制,在基本层次,其通过监测功能发挥维护金融安全的作用；在衍生层次,则通过预防、预警、纠偏及修复功能发挥作用。监测功能是政府审计功能发挥作用的基础,其他功能是监测功能发挥作用的结果。此外,政府审计维护金融安全乃审计传统职责的继承与发展,是各类审计组织法定职责的基本要求,是审计功能发展的国际趋势,更是实现全球治理的现实要求。那么,政府审计维护金融安全的着力点就应在于监控系统性风险。
(2)政府审计维护金融安全的功能在宏观层面表现为促进宏观经济平衡发展
宏观经济平衡发展是金融安全在宏观层面的表现内容,是金融体系稳健运行的根本条件,包括宏观调控效率和金融监管效率两个方面,宏观调控措施具体又包括宏观经济政策和基础制度。政府审计通过对公共受托经济责任履行过程或状况进行的独立的、间接的控制,帮助金融监管机构等完成维护金融安全的使命。因此,在金融安全目标下,政府审计扮演着再监督的角色,其借助于自身具备的宏观性、独立性和综合性的优势,审查基础制度设计的合理性和科学性,评估宏观经济政策措施执行的经济性、效率性和效果性,调查经济权力运行状况,审计金融监管机构的预算执行、财政财务收支以及监管绩效等,从而促进宏观经济平衡发展,完善金融体系。
本文通过对被审计单位数、审计查出的问题金额与金融安全指数的数量关系的实证检验,研究发现,政府审计对象范围的确定会受到金融安全状况作为宏观制度环境因素的影响,但政府审计的功能发挥可以促进金融安全状况的改善。研究结果表明,政府审计维护金融安全的功能已经显现。
(3)政府审计维护金融安全的功能在微观层面表现为促进微观金融机构的稳健运行
金融机构是整个金融体系运行的基本活动单元,金融机构的稳健运行是金融体系稳健运行的基础。金融机构本身肩负着维护金融安全的使命,政府审计通过对其公共受托经济责任履行过程或状况的独立、间接控制,帮助金融机构达成这种使命。政府审计通过对金融机构的再监督,揭露金融机构经营管理中的违规违法问题,以及经营管理中的薄弱环节,改善金融机构的资产质量,提高金融机构的盈利能力,完善内部控制制度、公司治理结构等,促进微观金融机构的稳健运行,进而完善金融体系。
本文以银行业为研究对象,检验了政府审计维护金融安全功能在微观层面的发挥效果。研究发现,现阶段,政府审计能够促进系统重要性银行这类微观金融机构的稳健运行,进而影响系统性风险,保障银行业安全,但政府审计的这种作用主要体现在改善金融机构资产质量和提高金融机构盈利能力这两个方面。
2.政府审计维护金融安全的实现方式
将维护金融安全植入政府审计目标理论,更好地指导政府审计行为活动。弥补政府审计在实践中仅仅发挥了监测功能、纠偏功能以及修复功能的不足,通过建立金融安全审计监测与预警中心,设计金融安全审计预警指标体系,以及探讨金融安全审计预警模型,强化政府审计预防预警功能；打破政府审计通过加强微观审计服务宏观控制的传统思维,直接实施宏观审计,如制度合理性审计、金融监管绩效审计和经济权力运行审计,来更好地适应维护金融安全这个宏观目标的需要：将关口前移性审计和跟踪审计相结合,强化事前监控和事中监控,及时察觉和监测系统性风险；采用较先进的连续审计方法对金融风险进行实时、持续地监控；编制金融风险监测预警清单,完善金融安全审计结果公告制度,提高审计监督透明度,实现维护金融安全的目标。
本文研究的创新点主要体现在以下三个方面：
第一,构建了政府审计维护金融安全作用机理的理论分析框架
系统研究政府审计维护金融安全的问题在国内外尚属前沿。国内虽有部分文献从理论层面探讨了政府审计维护金融安全的作用机理,但都较为片面,这不利于政府审计理论和实践的发展。本文在辨析金融安全与金融风险、金融危机和金融稳定几者关系的基础上界定了金融安全内涵,强调维护金融安全的核心在于监控系统性风险,并通过分析政府审计维护金融安全的基本依据、功能定位以及作用路径,搭建了一个政府审计维护金融安全的理论分析框架,从理论层面夯实了政府审计维护金融安全的作用机理。
第二,对政府审计维护金融安全的作用机理进行了探索性的实证研究,获得了极具价值的经验证据
本文首次对政府审计维护金融安全的作用机理进行了探索性的实证研究。在理论分析框架的基础上,本文从宏观和微观两个维度论证了政府审计的功能发挥有助于金融安全状况的改善,并且进一步考察了这种功能发挥的实际效果。研究发现,在宏观层面,政府审计的功能发挥既会受到金融安全状况这个宏观制度环境因素的影响,又会促进金融安全状况的改善；而在微观层面,政府审计的功能发挥主要是通过作用系统重要性机构来影响系统性风险的,并且这种作用主要体现在改善金融机构的资产质量和盈利能力这两个方面。这些经验证据进一步充实了政府审计维护金融安全的作用机理。
第三,基于维护金融安全的目标,提出了政府审计创新的初步设想
将维护金融安全植入政府审计目标,推动政府审计理论和实践的创新。本文基于维护金融安全这一目标,以政府审计功能创新为逻辑主线,以政府审计方式、方法以及类型创新为实现路径,以政府审计报告创新为补充手段,提出了政府审计创新的初步设想：建立金融安全审计监测与预警中心,构建金融安全审计监测与预警系统；树立宏观审计思维,实施关口前移性审计和跟踪审计、制度合理性审计、金融监管绩效审计和经济权力运行审计；采用连续审计方法,实现对金融风险的实时、持续监控；编制金融风险监测预警报告,完善审计结果公告制度。
Finance is the core of modern economy. Financial security is directly related to the fundamental interests of the country, so its importance is obvious. As early as1999, the security of banking and financial system has been the vital interests of a country in the "National Security Strategy in New Century" report in the United States. Though financial security has received greater attention as an important contributor to safer national security as a result of the high-frequency financial crises, finance has long been recognized as a blood in the development of a country. For example, Bank of Amsterdam made a great contribution to the rise of Netherlands, and U.S. Wall Street helps United States to get the global hegemony to some extent. On the background of globalization, finance even has been a competing tool, so that financial security has become the key strategic factor affecting national security. From2008U.S. financial crisis to Occupy Wall Street, the importance of financial security has been widely discussed in the academic literature.
Financial security has become an important issue since Asian financial crisis in China. No matter from the meeting spirit of the Third Plenary Session of the Sixteenth Central Committee to central idea of18th National Congress, or from "a number of opinions on the financial support accelerated development" to "Twelfth five-year plan of financial sector", they all stress to establish and improve the financial system, as well as maintain the financial operation and financial markets stable, to prevent systemic risk. Thus, regulators have already recognized the importance of financial security.
According to the Marxist theory of the state, government audit is a key component of national political system served as an effective governance tool. Compared with other regulators, government audit has some special characteristics as a result of independence, objectivity and macroscopy. As a type of assurance system, government audit, characterized by a type of public accountability, provides a variety of services within their host countries to safeguard national economic security. For example, U.S. General Accountability Office (GAO) releases "High Risk Series" every two years since1990, and it makes safeguarding national economic security as its strategic objective. Especially during the U.S. financial crisis, government audit in Group20helps to promote crisis management effectively. Though little rigorous evidence exists, there is good reason to believe that government audit plays an important role in safeguarding financial security.
This dissertation has focused on the effects of government audit on safeguarding financial security. It is built on accountability concepts and audit controlling concepts that discusses the functional mechanism from the perspective of theoretical analysis and empirical test, and then explores realization ways based on it. The results are significant in both theoretical and practical aspects for some parties to promote the innovation and development of audit theory, improve audit function and perfect financial regulation. This dissertation is arranged as follows.
Chapter1:Introduction. This chapter outlines research background, the significance, the thought of the issues, the methodology, expected contributions, and the framework, as well as writing arrangements. This chapter is overall planning.
Chapter2:Literature review. It discusses the relevant literature home and abroad from three aspects that are financial security, the mechanism to government audit upon safeguarding financial security and the realization ways to government audit upon safeguarding financial security. This chapter identifies the opportunities of research based on the literature reviews, being prerequisite for the research.
Chapter3:Theoretical framework of government audit safeguarding financial security. First, define financial security connotation based on the analysis of the relationship among financial risk, financial crisis, financial stability and financial security. Then build the theoretical framework including fundamental basis, functional orientation and action path. This chapter is the theoretical analysis part in the functional mechanism of safeguarding financial security by government audit, so it is the basis of this dissertation.
Chapter4:Government audit function and macro-financial security. It is a chapter of empirical research of government audit function and macro-financial security index. It derives measures for macro-financial security index (FSI) using a composite measure comprising thirty-three individual components from three aspects which are internal economic imbalances, external economic imbalances and international financial conditions by method of principal component analysis (PCA). Government audit function is measured using two separate proxies:(1) the number of the audited institutions and (2) the amount of problems identified by government audit. This chapter investigates the relation between the audited number and macro-financial security index, and the relation between the amount of problems and macro-financial security index over the period of1984-2009through VAR model.
Chapter5:Government audit function and banking security. It is a chapter of empirical research of government audit function and financial institutions' soundness, and examining whether a high-quality government audit function is associated with higher levels of financial institutions' soundness in the banking industry. For the sample of eight stated-owned A shares listed banks, this chapter employs financial soundness indicators (FSIs) building up on IMF(2009) to measure the soundness of financial institutions, and a dichotomous variable indicating whether the institution is audited or not as the proxy of government audit function. This chapter builds on systemically important institution as determined by the cross-sectional analysis of systemic risk that examines the role of government audit in financial institutions' soundness by providing new evidence about the ability of the government audit function to safeguard banking security.
Chapter6:Realization ways of government audit safeguarding financial security. This chapter explores how to realize the function of government audit to safeguard financial security from the innovation of audit objectives, along with the innovations of audit function, audit method, and audit report based on the theoretical analysis and empirical test.
Chapter7:It is a concluding section. Main findings are summarized again. The policy implication of the findings to government audit, to financial regulators, to financial institutions is then carefully discussed. Expected direction for further study comes with the discussion of the limitation of this dissertation.
Main findings in this dissertation are as follows.
(1)The functional mechanism of safeguarding financial security by government audit
First, systemic risk is the key point for government audit safeguarding financial security.
Financial security connotation determines that the research of financial security should focus on the domestic financial system risk caused by external shocks. The most basic elements of financial security is financial risk, which can lead to systemic risk and consequently to the financial crisis through its contagion. Systemic risk can spread across financial institutions, threatening the financial system as a whole. Therefore, assessing the level of systemic risk can serve as an effective tool for safeguarding financial security.
Safeguarding financial security is an important element of public accountability. Government audit is a special economic controlling mechanism to ensure public accountability performed comprehensively and effectively in essence, so its function is to guarantee and promote public accountability performed comprehensively and effectively through controlling economic activities. Thus, safeguarding financial security is the inevitable result of expanding public accountability connotation, the basic requirement of the statutory duties of audit organizations, and the international trend of the development of audit function, the practical requirement to achieve global governance as well. In sum, the main point of safeguarding financial security by government audit is systemic risk.
Second, at the macro level, government audit function to safeguard financial security addresses promoting macroeconomic balance.
Macroeconomic balance is the content of financial security at the macro level, and the fundamental conditions of the stable of financial system. To safeguard financial security, government audit plays the role in promoting macroeconomic balance through reviewing the design of basic regulations, evaluating the implementation of macroeconomic policy, investigating the exercise of economic power, and auditing the performance of financial regulation and so on.
New evidence is found that the number of audited institutions is negatively associated with FSI, and the amount of problems identified is associated with higher FSI. These results suggest that government audit target and range can be affected by financial security as a macro-environment factor, but the government audit function can improve the level of financial security. On balance it is concluded that the results provide evidence consistent with the notion that government audit plays a role in safeguarding financial security.
Third, at the micro level, government audit function to safeguard financial security addresses promoting financial institutions soundness
Financial institutions are the smallest active units in the financial system, and the soundness of financial institutions is the basis of the stable of financial system. Government audit can disclose the violations of law issues, and the deficiencies of systems in the operation and management of the financial institutions in order to help financial institutions to better asset quality, improve earning and profit, perfect internal control and corporate governance and so on, promoting the soundness of financial institutions.
It is found a significant positive relation between government audit function and FSIs. This suggests that government audit can safeguard banking security by promoting the soundness of systemically important banks to affect systemic risk. Further analysis explores the effects of the individual components of FSIs. The ratio of nonperforming loans is inversely related to government audit function, suggesting that higher government audit function is associated with higher asset quality. ROA is positively associated with government audit function. No evidence is found that capital adequacy ratios, leverage, loans to deposits are associated with government audit function.
(2)The realization ways of government audit safeguarding financial security
First, safeguarding financial security is one of objectives for government audit, better guiding the audit activities. Second, it can be realized through establishing a monitoring institution and exploring early warning indicators and models to enhance audit early warning function. Third, it is necessary to update audit method and mode, implementing macro-auditing such as financial regulation performance audit, economic power audit and employing continuous auditing to assess the level of systemic risk timely. Fourth, it is encouraged to construct audit early warning reporting system to achieve the goal of safeguarding financial security.
These contributions of this dissertation include:
First, build a theoretical framework of government audit safeguarding financial security.
To date, although some domestic literatures explore one or more aspects in functional mechanism of safeguarding financial security by government audit, there are still many problems left to solve. This dissertation builds a theoretical framework including basic justifications, functional orientation and action path based on financial security connotation that is assessing the level of systemic risk, to explain the functional mechanism of safeguarding financial security by government audit.
Second, provide empirical evidence to enrich the functional mechanism of safeguarding financial security by government audit.
This dissertation has examined whether and how government audit function might affect the level of financial security from the perspective of macro and micro at the first time. New evidence is found that government audit function is not only affected by financial security as a macro-environment factor, but also improves the level of financial security. Further, the function of safeguarding financial security is realized by making financial institutions' asset quality and earnings better to affect systemic risk, building on the concept of systemically important institutions in banking industry. From a broader perspective, these results suggest that government audit function plays an important role in safeguarding financial security. This provides fresh empirical evidence to enrich the functional mechanism for government audit function to safeguard financial security.
Third, propose the tentative idea about the innovation of government audit to safeguard financial security.
This dissertation proposes to establish a monitoring institution and build a monitoring and early warning system to serve the innovation of audit function, to implement macro-auditing such as financial regulation performance audit, economic power audit and employ continuous auditing to serve the innovation of audit method, and construct audit early warning reporting system to serve audit report, leading to improve the level of financial security. These tentative ideas should be interesting to several parties.
引文
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