内部审计在中国商业银行风险管理中的应用研究

发布时间：2018-03-01 18:46

本文关键词： 内部审计风险管理商业银行　出处：《吉林大学》2011年硕士论文　论文类型：学位论文

【摘要】：商业银行作为特殊的货币经营企业,自有资金比例很低,风险聚集性比其他行业更强。商业银行是金融业的重要组成部分,也是我国家经济的命脉,在社会和经济发展方面起着重要作用,扮演着不可替代的角色。伴随我国金融体制改革的不断深入和对外开放程度的进一步扩大,我国商业银行面临着巨大的挑战和机遇。商业银行在经济发展过程中逐步脱离了国家政策的保护,业务不断丰富和复杂,随之而来的是经营风险逐步变大,这些发展过程中不可避免的挑战都对商业银行的风险管理水平提出了更高的要求。内部审计应该是一项独立的、公正的客观评价体系,以风险管理为导向引入科学的、系统的审计方法对商业银行风险进行评价,及时的、有效全面的揪出经营管理中的不足和薄弱点,并采取相应的防范对策来应对风险损失,从而改善内部经营控制和防范风险管理,所以它是我国商业银行系统运转正常的重要保障之一。近年来,内部审计的飞速发展与不算完善促使我国商业银行进行体制改革,逐步建立了以管理企业为核心、以风险管理为导向的内部审计体系,但与当今国际金融业的整体发展相对比,我国商业银行内部审计存在着很多缺陷和薄弱环节。针对商业银行自身特有的商业运行模式,如何完善银行内部审计系统所有商业银行当前面临的重要。
[Abstract]:As a special money management enterprise, commercial banks have a low proportion of their own capital, and their risk aggregation is stronger than other industries. Commercial banks are an important part of the financial industry and the lifeblood of our national economy. It plays an important role in the social and economic development and plays an irreplaceable role. With the deepening of the reform of our financial system and the further expansion of the degree of opening to the outside world, our commercial banks are facing enormous challenges and opportunities. In the process of economic development, commercial banks have gradually separated themselves from the protection of state policies, and their business has become increasingly rich and complex. These inevitable challenges in the process of development all put forward higher requirements for the level of risk management of commercial banks. Internal audit should be an independent, impartial and objective evaluation system, leading to the introduction of science in the direction of risk management. The systematic audit method evaluates the risks of commercial banks, finds out the shortcomings and weaknesses in management and management in a timely, effective and comprehensive manner, and takes corresponding preventive measures to deal with risk losses. In order to improve internal management control and risk management, it is one of the important guarantees for the normal operation of commercial banking system in China. In recent years, the rapid development and imperfection of internal audit has prompted the commercial banks to carry out system reform, and gradually set up an internal audit system with management enterprises as the core and risk management as the direction. However, compared with the overall development of the international financial industry today, there are many defects and weaknesses in the internal audit of commercial banks in China. How to improve the internal audit system of banks all commercial banks are facing the importance.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

【参考文献】