金融是高风险行业,金融风险对社会稳定及经济发展影响巨大。因此,立足于防范和化解金融风险的金融审计也越来越成为政府审计的重点。本文结合近年来的金融审计实践,剖析当前我国金融风险的现状,提出金融审计的新对策。 Finance is a high-risk industry. Financial risks have a huge impact on social stability and economic development. Therefore, financial auditing based on preventing and resolving financial risks is also increasingly becoming the focus of government auditing. Combining the financial audit practice in recent years, this paper analyzes the current status of China’s financial risk and puts forward the new countermeasures of financial audit.