我国商业银行增值型内部审计制度研究

发布时间：2018-01-28 19:58

本文关键词： 增值型内部审计公司治理内部控制风险管理　出处：《西南财经大学》2006年硕士论文　论文类型：学位论文

【摘要】： 党的十六届三中全会通过的《中共中央关于完善社会主义市场经济体制若干问题的决定》正式提出,选择有条件的国有商业银行实行股份制改造,实行改革试点,重点推进。2003年底,党中央、国务院决定,选择中国银行、中国建设银行进行股份制改革试点,并动用450亿美元国际储备注资。可见目前我国国有商业银行正处于一个重要的改革发展时期。特别是2006年底将全面开放银行业,届时国有商业银行将与外资银行特别是率先进入中国市场的国际先进银行在对等的基础上展开竞争。如果说在原来相对封闭经济下,国有商业银行依靠国家信用和垄断地位尚可勉强维持低效运营局面的话,那么,在中国加入WTO、银行业即将全面开放的形势下,国有商业银行现有的经营状况和改革思路将受到更加严峻的冲击和挑战,因此商业银行加强风险管理、内部控制和公司治理势在必行。作为商业银行董事会及其审计委员会和最高层管理当局控制手段的内部审计,在商业银行管理尤其是风险管理、内部控制以及公司治理中的地位与作用日益突出,成为关系到商业银行兴衰成败的重要因素。那么什么是内部审计?内部审计在商业银行风险管理、内部控制以及公司治理中的地位与作用是什么?我国商业银行内审有效性怎样?怎么完善我国商业银行的内部审计制度?为了回答这些问题,我们需要知道国际上内部审计发展的现状;内部审计在商业银行风险管理、内部控制以及公司治理中的作用;通过对我国内部审计现状与西方国家内部审计内部审计现状相比找出我国内审有效性差的原因;我国应怎样完善内部审计制度。本文正是一篇关于商业银行内部审计制度的文章。其目的是完善我国商业银行内部审计制度。文章的逻辑安排是对1999年国际内部审计师协会提出的增值型内部审计定义的产生背景和内涵的分析开始→内部审计在商业银行风险管理、内部控制以及公司治理领域中增值途径→通过中外商业银行内部审计特点比较,分析我国商业银行内部审计有效性差的原因→提出完善我国商业银行内部审计制度的建议。根据此逻辑,本文共分为四章,其主要内容如下:
[Abstract]:The decision of the CPC Central Committee on the improvement of the Socialist Market economy system, adopted by the third Plenary session of the 16 CPC Central Committee, formally put forward that the state-owned commercial banks with conditions should be selected to carry out the share-holding system transformation. By the end of 2003, the Party Central Committee and the State Council decided to select the Bank of China and the China Construction Bank to carry out the pilot reform of the shareholding system. We can see that China's state-owned commercial banks are in an important period of reform and development at present, especially the banking industry will be fully opened on end of 2006. At that time, the state-owned commercial banks will compete with foreign banks, especially the international advanced banks, which are the first to enter the Chinese market, on the basis of parity, if in the original relatively closed economy. State-owned commercial banks rely on the state credit and monopoly status can barely maintain inefficient operation, then, in China's accession to the WTO, the banking sector is about to be fully open to the situation. State-owned commercial banks will face more severe impacts and challenges on their existing operating conditions and reform ideas, so commercial banks should strengthen risk management. Internal control and corporate governance are imperative. As the board of directors of commercial banks and its audit committee and the highest level of management control means of internal audit, especially in the management of commercial banks risk management. The status and function of internal control and corporate governance are becoming more and more prominent, which is an important factor related to the success or failure of commercial banks. So what is internal audit? What is the role of internal audit in the risk management, internal control and corporate governance of commercial banks? What is the effectiveness of internal audit in Chinese commercial banks? How to perfect the internal audit system of our country's commercial banks? In order to answer these questions, we need to know the international development of internal audit status; The role of internal audit in risk management, internal control and corporate governance of commercial banks; By comparing the present situation of internal audit in our country with that in western countries, we find out the reasons for the poor effectiveness of internal audit in our country. How should our country perfect the internal audit system? This paper is an article on the internal audit system of commercial banks. Its purpose is to perfect the internal audit system of commercial banks in our country. The logical arrangement of this article is to add value to the proposal put forward by the International Institute of Internal auditors in 1999. Analysis of the background and connotation of the definition of internal audit. 鈫扐dded value of Internal Audit in the areas of risk Management, Internal Control and Corporate Governance of Commercial Banks. 鈫払y comparing the characteristics of internal audit between Chinese and foreign commercial banks, this paper analyzes the reasons for the poor effectiveness of internal audit in China's commercial banks. 鈫扐ccording to this logic, this paper is divided into four chapters, the main contents are as follows:
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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