商业银行信贷资产内部审计研究

发布时间：2018-07-25 15:44

【摘要】：商业银行是现代金融中介体系中一种重要的机构，它是经营活期存款的主要存款机构，在融资量中占有相当的比重，也是中央银行的主要监督对象，虽然随着经济深化和金融体系的创新，商业银行在金融体系中的重要性有所下降，但无论是以银行信贷为主导的德日模式的金融体系下，还是在以直接融资为主导的美英模式的金融体系下，商业银行仍然是其中举足轻重的组成部分。对于发展中国家而言，历史的经验表明商业银行的稳定对于金融和经济的发展至关重要。加入WTO对商业银行提出挑战的核心部门是内部审计机构，内审部门应借鉴国际惯例和经验，积极改革，健全内部审计制度，改进审计方法，提高审计队伍素质，为商业银行经营目标的实现做好服务工作。本文主要通过分析我国商业银行的现状，结合现代商业银行内部审计的特点，制定出符合我国商业银行特点的内部审计程序，并采用理论和实际相结合的方法，介绍了商业银行内部控制制度审计的理论研究方法，以及在实践中内部审计应该注意的程序。
[Abstract]:Commercial bank is an important institution in the modern financial intermediary system. It is the main deposit institution operating demand deposit. It occupies a considerable proportion in the amount of financing and is also the main object of supervision of the central bank. Although the importance of commercial banks in the financial system has declined with the deepening of the economy and the innovation of the financial system, whether under the German and Japanese model, which is dominated by bank credit, Commercial banks are still an important part of the financial system in which direct financing is the dominant model. For developing countries, historical experience shows that the stability of commercial banks is crucial to the development of finance and economy. The core department that the entry into WTO challenges the commercial bank is the internal audit organization. The internal audit department should learn from the international practice and experience, actively reform the internal audit system, improve the audit method and improve the quality of the audit team. For the commercial banks to achieve business objectives to do a good job of service. This article mainly through the analysis our country commercial bank present situation, unifies the modern commercial bank internal audit characteristic, formulates conforms to our country commercial bank characteristic internal audit procedure, and adopts the theory and the practice union method, This paper introduces the theoretical research methods of internal control system audit of commercial banks and the procedures that should be paid attention to in practice.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

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