Study On The Approach To Promote The Realization Of National Finapcial Audit

Financial industry occupies an important position in national economy, and its healthy development has relationship with development of the national economy and national economic security. On the other hand, structure of financial industry is complex and diverse. With rapid growth of business types, the auditing concepts, methods must follow the change and adapt to the situation. In the wake of the financial crisis, many countries in the world pay more attention to the effectiveness of financial regulation; explore actively more rational and effective way of financial regulation. In order to prevent the statement of "financial harm the country" becomes a reality, the government of China attaches great importance to the supervision of the financial industry. As an important part in National Audit, national financial audit has the function of "immune system", and plays an important role in preventing financial risks, exposing the shortcomings of financial development, resisting erosion of disease which endangers the financial system, and it must take the responsibility of safeguarding national financial security and guarding against financial risks.Being macroscopic and comprehensive, national financial audit has played an important role in economic construction of our country, and its achievements and contributions cannot be ignored. But on the other hand, the financial industry is in continuous reform and innovation. The rapidly changing financial situation and a mix of financial products bring more challenges and difficulties for financial audit work. Though China’s financial audit has accumulated much experience in practice and has achieved good results, China’s financial audit still exists deficiencies. In order to better fulfill the financial audit function, we need to explore ways to promote national audit play better "immune system" function.By reading and settling auditing result announcements related to financial audit announced by National Audit Office, this paper classifies and summarizes, counts and compares problems and sum occurred in the audit process of financial regulators and financial institutions in auditing result announcements. Combined with the specific content disclosed in annual auditing result announcements, this paper analyzes the problems revealed in related financial audit report and deficiencies and problems existing in the financial audit. After analyzing the current situation of financial audit, this paper proposes ways to promote financial audit play "immune system" function: changing audit concept, focusing on financial performance audit, perfecting financial audits approach, building the index system of financial audit, changing financial regulatory mode, perfecting coordination mechanisms between national financial audit and financial regulators.The introduction of financial audit indicators can effectively increase the financial audit efficiency and effectiveness, Realize the multi-level comprehensive evaluation and supervision of financial institutions, the financial sector and macro-financial system. In the audit work, with the aid of numerical indicators of changes can be more keen perception and risk prevention, and also conducive to more accurately grasp the audit focus. Efforts to adapt to changes in the environment, and actively explore performance audit, the effect of increasing the use of funds, improve the quality of financial assets, financial institutions can promote healthy, stable and high-speed operation, to promote sound development of our country’s financial sector. Strengthening the cooperation of financial audit and financial supervision institution can promote the effective utilization of resources, reduce duplication of vacuum supervision and supervision, improve efficiency of financial supervision, and improve the financial system, forming the good financial development environment.