我国商业银行内部审计模式初探

发布时间：2018-03-27 15:25

本文选题：银行　切入点：内部审计　出处：《山东大学》2006年硕士论文

【摘要】：商业银行作为经营货币的特殊企业，安全性是经营管理中应首要关注的问题。然而，风险在暴露之前是隐性的，在激烈的市场竞争中，银行管理者常常自觉或不自觉地突出效益而忽略安全。现代商业银行通过一系列风险控制手段来防范风险，其中内部审计可以从内部形成对管理层面和经营层面的监督、控制和修正，，是有效的风险控制手段。建立并不断完善审计制度，是保证商业银行在追求自身经济利益过程中安全、稳健运行的重要条件，也是保障存款人利益，保证市场体系有序运行与发展的必要措施。另一方面，银行系统作为国家经济命脉，它的持续稳定发展对一国经济和社会的稳定有至关重要的作用。金融管理当局对商业银行的监管过程中往往包含对银行内部审计的要求，以保障银行经营管理的规范、安全。内部审计的重要性已越来越多的为社会和企业所认同。西方先进国家对金融行业的内部审计一般有更严格的普遍标准。在我国，商业银行的内部审计更多是一种外部约束下的被动行为，独立性、主动性、适应性和有效性尚显不足。如何借鉴西方国家的先进经验，设计出科学、严谨、既符合中国国情又适应国际金融业发展趋势的内部审计模式、标准和要求，是金融监管者、银行管理者、审计从业者都必须思考的论题。本文从商业银行内部审计的基本理论入手，以公司治理、内部控制、风险管理为主要切入点，对西方商业银行内部审计模式进行介绍和分析，以某国有商业银行的内部审计模式演变为实例，研究我国商业银行内部审计现存模式及其弱质性，得出我国商业银行内部审计的理想模式和实现途径：在我国目前的法律和经济环境和银行公司治理结构下，董事会领导监事会紧密监督指导下的内部审计组织管理机制是我国商业银行内部审计最佳模式。同时阐述本理想模式的实现前提及此框架下应实施和落实的一系列制度安排。
[Abstract]:As a special enterprise operating currency, the security of commercial banks is the most important issue in the management. However, the risk is hidden before exposure, and in the fierce market competition. Bank managers often consciously or unconsciously highlight benefits and ignore safety. Modern commercial banks guard against risks through a series of risk control means, in which internal audit can form supervision over management and management from inside. Control and revision are effective means of risk control. Establishing and perfecting auditing system is an important condition to ensure the safe and steady operation of commercial banks in the process of pursuing their own economic interests, as well as the interests of depositors. Necessary measures to ensure the orderly operation and development of the market system. On the other hand, the banking system, as the lifeblood of the national economy, Its continuous and stable development plays an important role in the economic and social stability of a country. The supervision process of commercial banks by the financial authorities often contains the requirements of internal audit of banks in order to ensure the regulation of bank management. Safety. The importance of internal audit has been increasingly recognized by society and enterprises. The advanced western countries generally have more stringent general standards of internal audit in the financial industry. In our country, The internal audit of commercial banks is more passive behavior, independence, initiative, adaptability and effectiveness under external constraints. How to draw lessons from the advanced experience of western countries, design scientific, rigorous, The internal audit model, standards and requirements which accord with China's national conditions and adapt to the development trend of the international financial industry are the topics that financial regulators, bank managers and audit practitioners must consider. Starting with the basic theory of internal audit of commercial banks, this paper introduces and analyzes the internal audit modes of western commercial banks, taking corporate governance, internal control and risk management as the main entry points. Taking the evolution of internal audit mode of a state-owned commercial bank as an example, this paper studies the existing internal audit mode and its weakness of commercial banks in China. The ideal mode and the way to realize the internal audit of commercial banks in our country are obtained: under the current legal and economic environment of our country and the corporate governance structure of banks, The management mechanism of internal audit organization under the supervision of the board of directors is the best mode of internal audit of commercial banks in China. At the same time, the premise of this ideal model and a series of institutional arrangements should be implemented and implemented under this framework.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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