国有商业银行独立审计制度与风险管理研究

发布时间：2018-07-06 14:58

本文选题：独立审计 + 风险管理　；参考：《西北农林科技大学》2003年硕士论文

【摘要】： 商业银行独立审计因受托责任的发生而发生和发展。实践表明，商业银行独立审计，可以提高商业银行财务报表及各种报告的可靠性，及时发现可能对银行体系及社会公众造成不利影响的因素，确保商业银行的内部控制、会计政策和程序及银行的经营组织结构得到定期的检查，从而从根本上改善商业银行内部管理和风险控制，提高金融监管当局的监管效率。受多种主客观因素的影响，中国国有商业银行在改革和发展的过程中积累了大量的资本风险、信贷风险、利率风险和流动性风险。加入WTO后，国有商业银行在面对强大外部竞争的同时，，风险管理及监管水平低下的问题日益凸现。本文针对我国国有商业银行金融风险的现状、成因等问题，从独立审计的角度提出防范如化解金融风险的对策，并设计出具有中国特色的国有商业银行独立审计制度模式。本文规划为六章，现分述如下：第一章导言对论文选题的背景、目的和意义、国内外研究动态进行了阐述，提出论文的思路与方法，并对可能的创新之处作了说明。第二章国有商业银行资本风险管理与独立审计制度资本风险是指商业银行的资本金不能弥补各项损失和到期负债的可能性。本章以资本充足率与巴塞尔协议的关系为基础，讨论资本管理过程中的银行资本审计的问题。第三章国有商业银行信贷风险管理与独立审计制度信贷风险是指借款人不能按约偿还贷款的可能性。本章主要从独立审计角度讨论国有商业银行信贷风险的现状、成因，以及信贷资产审计的问题。第四章国有商业银行利率风险管理与独立审计制度利率风险是指银行的财务状况在利率出现不利波动时的风险。本章从独立审计角度论述了利率风险成因、类型，利率风险管理的目标、基本原则，以及独立审计如何参与国有商业银行利率风险管理的问题。第五章国有商业银行衍生金融工具风险管理与独立审计制度本章主要论述衍生金融工具特征、类型及本质、风险特征及衍生金融工具的内部控制和独立审计的问题。依据衍生金融交易会计国际惯例，强化对国有商业银行金融衍生工具的内部风险控制和从风险管理角度对衍生金融工具进行独立审计，可有效控制衍生金融工具风险。第六章我国国有商业银行独立审计制度的模式本章从商业银行独立审计的理论基础和制度安排出发，探讨构建我国国有商业银行独立审计制度框架的一些基本问题，主要包括国有商业银行独立审计目标、主体、客体、内容及程序的界定，以及商业银行独立审计在我国银行监管框架中的地位。本文的创新之处: 1.在国有商业风险管理方面，主张由独立审计介入外部监管来提高风险管理水平，并从独立审计角度系统地研究国有商业银行资本风险、信贷风险、利率风险、衍生工具风险的防范和化解。这种观点、研究思路与方法具有一定创新性。 2.论文针对国有商业银行因外部监管体系中独立审计缺位造成风险管理水平低下的现状，借鉴商业银行独立审计国际经验，结合我国实际，对国有商业银行独立审计制度目标、主体、客体、内容和程序，以及独立审计在我国银行监管体系中的地位进行系统分析，构建出有中国特色的国有商业银行独立审计制度具有一定的创新性。
[Abstract]:Independent audit of commercial banks has occurred and developed because of the responsibility of trustee. The practice shows that independent audit of commercial banks can improve the reliability of financial statements and various reports of commercial banks, find out the factors that may have adverse effects on the banking system and the public, and ensure the internal control of commercial banks, accounting policies and procedures. In order to improve the internal management and risk control of commercial banks and improve the regulatory efficiency of the financial supervision authorities, China's state-owned commercial banks have accumulated a large amount of capital risks, credit risks and interest rates in the process of reform and development. Risk and liquidity risk. After the accession to the WTO, the state-owned commercial banks face the strong external competition, while the risk management and the low level of supervision are becoming more and more obvious. This paper, aiming at the current situation of the financial risk of the state-owned commercial banks in China and the causes of the causes, puts forward the countermeasures to prevent the financial risks from the angle of independent audit and designs the countermeasures. The independent auditing system of state-owned commercial banks with Chinese characteristics is established.
This article is planned to be six chapters, and the following are as follows:
The first chapter is the introduction to the background, purpose and significance of the thesis, the research trends at home and abroad, the ideas and methods of the paper, and the possible innovations.
The second chapter is the capital risk management of state-owned commercial banks and the capital risk of independent audit system, which means that the capital of commercial banks can not make up for the possibility of losses and maturity liabilities. This chapter, based on the relationship between capital adequacy and Basel agreement, discusses the problem of bank capital audit in the process of capital management.
The third chapter of the state-owned commercial banks credit risk management and independent audit system credit risk is the possibility that the borrower can not pay the loan according to the contract. This chapter mainly discusses the status of the credit risk of the state-owned commercial banks from the independent audit angle, the causes, and the problems of the credit assets audit.
The fourth chapter of the interest rate risk management of state-owned commercial banks and the independent audit system interest rate risk refers to the risk of the bank's financial situation in the adverse fluctuation of interest rate. This chapter discusses the causes, types, the basic principles of interest rate risk management, and how independent audit participates in state-owned commercial banking from the angle of independent audit. The problem of managing interest rate risk.
The fifth chapter is the risk management and independent audit system of the derivative financial instruments of the state-owned commercial banks. This chapter mainly discusses the characteristics, types and nature of derivative financial instruments, the characteristics of the risk and the internal control and independent audit of the derivative financial instruments. The financial derivatives of the state-owned commercial banks are strengthened according to the international examples of the derivative financial transactions. The internal risk control and independent audit of derivative financial instruments from the perspective of risk management can effectively control the risk of derivative financial instruments.
The sixth chapter of the independent audit system of state-owned commercial banks in China, based on the theoretical basis and institutional arrangement of independent audit of commercial banks, the basic framework of the independent audit system of China's state-owned commercial banks is discussed.
The problems mainly include the definition of independent audit objectives, subjects, objects, contents and procedures of state-owned commercial banks.
The position of independent audit of commercial banks in China's banking supervision framework.
The innovation of this article:
1. in the aspect of state-owned commercial risk management, it is advocated that independent audit should be involved in external supervision to improve risk management water.
From the perspective of independent auditing, we systematically study the capital risk, credit risk, interest rate risk and so on of state-owned commercial banks.
The precaution and resolution of the risk of living tools is innovative.
2., in view of the lack of independent audit in the external supervision system, the risk management level of state-owned commercial banks is low.
With reference to the international experience of independent auditing of commercial banks and the reality of China, the independent examination of state-owned commercial banks is made.
Objective of the system, subject, object, content and procedure, and the position of independent auditing in China's banking supervision system.
It is innovative to build a system of independent auditing of state-owned commercial banks with Chinese characteristics through systematic analysis.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.65

【引证文献】