审计与国家经济安全研究

发布时间：2018-05-07 18:03

本文选题：国家经济安全 + 审计　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：一国的经济发展是一国国家安全的基础,经济安全也是国家安全体系里的基本领域。随着经济全球化的发展,我国的国家经济安全面临很大挑战,经济霸权和金融危机等给我国的经济安全带来严重冲击。审计一方面能很好维护经济秩序,保障经济的正常运行,但是能否保证审计过程中获知信息的安全,关乎国家经济安全。虽尚无明确的审计泄密案例出现,但需要及早感知风险,避免潜在问题成为现实问题,未雨绸缪。本文分析了审计影响国家经济安全的路径,指出审计在执业时获取的被审企业的大量经济信息,一些具备战略价值,且由于我国国内企业在境外上市,导致经济信息在国际范围内的流动,进一步加大了信息泄密的风险,威胁到经济信息的安全。而经济信息贯穿于经济活动的全过程,小则关乎企业生存,大则关乎国家的稳定发展。本土企业经济信息的泄露,会导致外资并购中,本土产业的信息不对称优势消失,在并购中处于弱势进而危及到产业安全;银行业的不良资产、资本充足率、外汇储备等核心信息的泄露会影响金融机构、股市和汇率市场的稳定性,干扰金融安全;资源储备、价格浮动空间和资源战略等信息的泄露,会致使资源不能稳定供应,影响战略资源安全。并指出审计在保障国家经济安全方面时的一些问题,如审计双方的经济信息安全意识差、审计违规带来的契约约束力下降、特定行业高审计集中度导致信息主权弱化、审计行业监管体系不完善等,得出结论审计对国家经济安全存在潜在威胁,需引起社会重视,并据此提出了相应的对策和建议,以能更好的发挥审计职能,为国家经济的健康发展,保驾护航。
[Abstract]:A country's economic development is the foundation of a country's national security, and economic security is also a basic field in the national security system. With the development of economic globalization, China's national economic security is facing great challenges. Economic hegemony and financial crisis have brought serious impact to our country's economic security. On the one hand, audit can maintain economic order and ensure the normal operation of economy, but whether it can ensure the security of information in the audit process is related to the national economic security. Although there is no clear audit leak case, it is necessary to perceive the risk as early as possible, to avoid potential problems become a real problem, and to prepare ahead of time. This paper analyzes the path that audit affects national economic security, and points out that a large amount of economic information obtained by audit in practice is of strategic value, and because domestic enterprises are listed abroad, It leads to the flow of economic information in the international scope, which further increases the risk of information leakage and threatens the security of economic information. Economic information runs through the whole process of economic activity, small is related to the survival of enterprises, and large is related to the stable development of the country. The leakage of economic information of local enterprises will lead to the disappearance of asymmetric information advantages of local industries in foreign mergers and acquisitions, and the weakness of local industries in mergers and acquisitions, thereby endangering the safety of industries, the bad assets and capital adequacy of the banking industry, The leakage of core information, such as foreign exchange reserves, will affect the stability of financial institutions, stock markets and exchange rate markets, and interfere with financial security. Affect the security of strategic resources. It also points out some problems of auditing in safeguarding national economic security, such as the poor awareness of economic information security of both sides of audit, the decline of contract binding force brought by audit irregularities, and the weakening of information sovereignty caused by high audit concentration in specific industries. It is concluded that audit has potential threat to national economic security, which should be paid attention to by the society, and the corresponding countermeasures and suggestions are put forward in order to give full play to the audit function. For the healthy development of the national economy, protect the escort.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F124

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