临商银行经济责任内部审计评价研究

发布时间：2018-05-24 01:23

本文选题：经济责任内部审计 + AHP　；参考：《中国海洋大学》2012年硕士论文

【摘要】：随着金融业的发展，，商业银行操作风险已经成为一种仅次于信用风险的风险因素，其中，银行内部管理中委托代理关系下的管理层经济责任风险性较大。银行分支机构领导者的经济责任内部审计，已经成为一种防范银行委托代理风险的手段，其重要性不断提升。银行目前迫切需要解决的课题就包括了怎样充分发挥内部经济责任审计工作的职能，提高审计工作的质量和效率等问题。基于此，本文以临商银行经济责任内部审计评价为研究对象，主要研究内容分为以下五部分：第一部分：首先分析选题的背景和意义，总结国内外已有的理论成果，商业银行经济责任内部审计的理论依据、基本内涵和相关内容，为全文奠定了坚实的理论基础。第二部分：综合分析了国内特别是大型企事业单位经济责任内部审计评价指标体系的建设情况，在此基础上，重点分析了临商银行经济责任内部审计评价指标体系的现状和存在的问题，为本文构建新的指标体系作了铺垫。第三部分：在对国内商业银行经济责任内部审计状况的分析基础上，针对临商银行的具体情况，为其分支机构对领导者进行的内部经济责任审计工作构建了一套有针对性的评价指标体系。该指标体系主要包含发展能力状况、资产营运状况、财产效益状况、偿债能力状况五个定量指标，其包含资产报酬率、资产负债率、流动比率等28项二级定量指标，有助于对银行管理层经营效益的科学评价。第四部分，通过层次分析法构建了临商银行经济责任内部审计综合评价模型，然后，运用建立的评价指标体系对临商银行10个分支机构2009年实际财务报表进行了实证检验，通过评价指标体系得到的评价结果，衡量银行领导者能力水平的同时证明了设计的评价指标体系的适用性。最后，参考前文的研究分析结果，提出了针对临商银行的完善其内部经济责任审计工作的建议与对策，具有理论上和实践上的参考和应用价值。本文方法选择与使用的原则是理论与实证相结合、定性与定量相结合的研究方法，同时借鉴成熟的审计研究成果，综合运用层次分析（AHP）的方法构建了临商银行经济责任内部审计评价模型，并通过实际数据检验表明该模型具有实际应用价值。
[Abstract]:With the development of the financial industry, the operational risk of commercial banks has become a risk factor second only to the credit risk. Among them, the risk of economic responsibility of management under the principal-agent relationship in the internal management of banks is greater. The internal audit of the economic responsibility of bank branch leaders has become a means to guard against the risk of bank principal-agent, and its importance is increasing. The urgent problems that banks need to solve at present include how to give full play to the function of internal economic responsibility audit and how to improve the quality and efficiency of audit work. Based on this, this paper takes the internal audit evaluation of economic responsibility of Linshang Bank as the research object, the main research content is divided into the following five parts: The first part analyzes the background and significance of the topic, summarizes the existing theoretical results at home and abroad, the theoretical basis, basic connotation and related content of the commercial bank economic responsibility internal audit, which lays a solid theoretical foundation for the full text. The second part: comprehensive analysis of the domestic economic responsibility of large enterprises and institutions internal audit evaluation index system construction, on the basis of this, This paper mainly analyzes the present situation and existing problems of the evaluation index system of economic responsibility internal audit of Linshang Bank, which lays the groundwork for the construction of a new index system in this paper. The third part: based on the analysis of the internal audit situation of the domestic commercial banks' economic responsibility, aiming at the concrete situation of the commercial banks, This paper constructs a set of targeted evaluation index system for the internal economic responsibility audit of leaders by its branches. The index system mainly includes five quantitative indexes, such as development ability, asset operation, property benefit and solvency. It includes 28 second-order quantitative indexes, such as return on assets, asset-liability ratio, current ratio and so on. It is helpful for the scientific evaluation of the management benefits of the bank. In the fourth part, the comprehensive evaluation model of internal audit of economic responsibility of Linshang Bank is constructed by AHP, and then the actual financial statements of 10 branches of Linshang Bank in 2009 are tested empirically by using the established evaluation index system. Through the evaluation results obtained from the evaluation index system, the applicability of the designed evaluation index system is proved while measuring the level of bank leaders' ability. Finally, with reference to the previous research and analysis results, the paper puts forward some suggestions and countermeasures to improve the internal economic responsibility audit work of Linshang Bank, which has theoretical and practical reference and application value. The principles of choosing and using this method are the combination of theory and practice, the combination of qualitative and quantitative methods, and the reference of mature audit research results. The internal audit evaluation model of economic responsibility of commercial banks is constructed by using the analytic hierarchy process (AHP) method, and the actual data test shows that the model has practical application value.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45;F832.3

【相似文献】