云南省自贸区金融审计制度的构建与创新

Construction and Innovation of Financial Audit System in Yunnan Free Trade Zone

摘要: 2019年中国(云南)自由贸易试验区获批，正处于发展的始伊，这是挑战，也是机遇，急需在深入研究政策与经济环境的基础上，寻求操作性强的金融审计制度来完善金融监管体系，推进云南自贸区金融高质量发展。本文从云南省自贸区金融政策创新与监管制度发展现状及问题出发，梳理金融审计制度创新的理论基础与实践条件，有针对性地搭建宏观金融审计制度的框架，结合金融审计预警系统，构建适用于云南省自贸区的金融审计监控具体指标体系，设计金融审计制度的风险监测评价系统，从宏观和微观两方面提出云南自贸区金融审计防范金融风险的对策建议，来适应自贸区经济安全战略的需要。

Abstract: In 2019, China (Yunnan) pilot free trade zone was approved, which is at the beginning of develop-ment. This is a challenge as well as an opportunity. It is urgent to seek a highly operational financial audit system on the basis of in-depth study of policies and economic environment to improve the financial supervision system and promote the high-quality financial development of Yunnan free trade zone. Starting from the current situation and problems of financial policy innovation and reg-ulatory system development in Yunnan Free Trade Zone, this paper combs the theoretical basis and practical conditions of financial audit system innovation, builds the framework of macro financial audit system. Combined with the financial audit early warning system, this paper constructs the specific index system of financial audit monitoring suitable for Yunnan Free Trade Zone, and de-signs the risk monitoring and evaluation system of financial audit system. In order to meet the needs of the economic security strategy of the free trade zone, this paper puts forward the coun-termeasures and suggestions for preventing financial risks in the financial audit of Yunnan free trade zone from the macro and micro aspects.