论商业银行监管体系中社会审计的法律规制

发布时间：2018-04-21 19:03

本文选题：商业银行 + 社会审计　；参考：《对外经济贸易大学》2005年硕士论文

【摘要】：商业银行是一国金融业最主要的组成部分，金融危机所带来的对经济环境的巨大影响让加强金融监管、防范金融风险成为世界各国政府的共识。作为目前世界最大的发展中国家，我国政府也十分重视金融监管的问题，但是目前我国的金融监管体系和方式还存在着监管力度不够、监管范围有限等等不足。就此，本文论述了将社会审计引入我国的银行监管体系的法律规制与完善，以期对我国金融监管体系中存在的问题提出些许建议。本文的第一部分，主要是对商业银行社会审计的理论和现实基础做出阐述，指出了我国商业银行现有监管方式的不足，强调了社会审计在金融监管体系中的作用，为下文的分析作好铺垫。在分析了社会审计与政府审计和银行监管机构的法律关系之后，在借鉴西方国家商业银行的审计法律制度的基础上，，在最后一部分总结论述了我国商业银行社会审计的法律完善。即要确立社会审计的法律地位，首先要明确监管主体的法律权责，提高立法层次与可操作性。再者要加强对商业银行社会审计的法律监督和管理，以保证审计质量，更好的为金融监管机构提供可靠和有效的信息。根据巴塞尔委员会《有效银行监管的核心原则》关于强化内、外部审计的要求，对商业银行进行审计已经成为国际监管的惯例，也是世界各国普遍实行的经营管理和风险监控的手段。相信这一法律制度的确立对完善我国的金融监管体系，提高我国金融业的国际化水平将会十分的有益。
[Abstract]:Commercial banks are the most important part of a country's financial industry. The great impact of the financial crisis on the economic environment makes strengthening financial supervision and preventing financial risks a consensus of the governments all over the world. As the largest developing country in the world, our government also attaches great importance to the problem of financial supervision, but at present, the financial supervision system and mode of our country still exist insufficient supervision, limited scope of supervision and so on. Therefore, this paper discusses the legal regulation and perfection of introducing social audit into the banking supervision system of our country, in order to put forward some suggestions on the problems existing in the financial supervision system of our country. The first part of this paper mainly expounds the theoretical and practical basis of the social audit of commercial banks, points out the deficiencies of the existing supervision methods of commercial banks in our country, and emphasizes the role of social auditing in the financial supervision system. Pave the way for the analysis below. After analyzing the legal relationship between social audit, government audit and banking supervision, and on the basis of drawing lessons from the auditing legal system of commercial banks in western countries, In the last part, the author summarizes and discusses the legal perfection of the social audit of commercial banks in China. In order to establish the legal status of social audit, it is necessary to clarify the legal rights and responsibilities of the subject of supervision and improve the legislative level and maneuverability. Furthermore, it is necessary to strengthen the legal supervision and management of the social audit of commercial banks in order to ensure the audit quality and provide reliable and effective information for the financial supervision institutions. According to the Basel Committee's "Core principles for effective Banking Supervision" on strengthening internal and external auditing, auditing of commercial banks has become a common practice in international supervision. It is also a universal means of management and risk monitoring in the world. It is believed that the establishment of this legal system will be very beneficial to the perfection of our financial supervision system and to the improvement of the international level of our financial industry.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.27;D922.281

【引证文献】