我国国有商业银行内部审计研究

发布时间：2018-05-05 19:55

本文选题：国有商业银行 + 内部审计　；参考：《山西财经大学》2010年硕士论文

【摘要】： 内部审计活动的一个重要特点就是其具有内部性,即服务于本单位,是一种自我监督的手段或工具,审计主体和客体均存在于一个特定的内部环境中。随着经济规模的扩大,经济业务日益复杂,经济活动方式更加灵活多样,商业银行所处的环境越来越复杂,商业银行内部审计风险在无形中不断扩大,从而对内部审计工作的要求也不断提高。我国国有商业银行内部审计却存在着很多的局限因素,制约着内部审计工作的发展。如何通过完善我国国有商业银行内部审计制度来有效控制银行风险、提高银行经营效益和不断增强其竞争力成为我国银行业一个急待解决的现实问题。本文从商业银行内部审计的基本理论入手,全面分析了我国国有商业银行内部审计的现状及存在的问题,通过借鉴发达国家商业银行内部审计体制管理的一些先进经验,有针对性地从六个方面提出了改善我国国有商业银行内部审计体制管理的对策和建议。其最终目的是为了充分发挥商业银行内部审计的职能,使审计成果得以有效地转化,能够真正发挥内部审计管理作用,以不断提高我国国有商业银行的经济效益。
[Abstract]:An important feature of internal audit activity is its internality, that is, it serves the unit, and is a means or tool of self-supervision. Both the subject and object of audit exist in a specific internal environment. With the expansion of economic scale, economic business is becoming more and more complex, economic activities are more flexible and diverse, the environment of commercial banks is becoming more and more complex, and the internal audit risks of commercial banks are constantly expanding. As a result, the requirements of internal audit work have also been raised. However, the internal audit of state-owned commercial banks has many limitations, which restricts the development of internal audit. How to improve the internal audit system of state-owned commercial banks to effectively control bank risks, improve the operational efficiency of banks and constantly enhance their competitiveness has become an urgent practical problem to be solved in China's banking industry. Starting with the basic theory of internal audit of commercial banks, this paper comprehensively analyzes the present situation and existing problems of internal audit of state-owned commercial banks in China, and draws lessons from some advanced experiences of internal audit system management of commercial banks in developed countries. This paper puts forward the countermeasures and suggestions to improve the internal audit system management of state-owned commercial banks from six aspects. Its ultimate purpose is to give full play to the function of internal audit of commercial banks, to make the audit results be effectively transformed, to play the role of internal audit management, and to continuously improve the economic benefits of state-owned commercial banks in our country.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.45

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