国有商业银行内部审计制度研究
发布时间：2019-07-02 11:54
【摘要】： 本文针对现有的国有商业银行内部审计制度存在着的诸如内审范围狭窄、内审方式落后、内审内容滞后等问题，对国有商业银行内部审计制度的要素内容、要素之间的关系进行纵深层次的研究与探讨。本文提出了商业银行内部审计制度重建的原则：整体性原则、动态性原则、审计环境适应性原则、效益性原则、人本原则、责任原则，并在此指导下，构建了国有商业银行的内部审计制度体系，建立了监事会领导下的审计委员会为主导的商业银行内部审计模式，在国有商业银行内部审计机制方面，明确了国有商业银行内部审计的目的、职能、内容、方式、重点、手段。另外，，本文通过对内部审计环境对内部审计目标、方法的影响、对审计实践的影响的深入分析，清楚地认识到了审计环境与审计制度的相互关系。这在中国经济进一步市场化，国有商业银行向真正意义上的现代商业银行迈进的背景下，对解决我国国有商业银行的内部审计实际工作中存在和即将面临的一些问题，使内审职能得以充分发挥，使审计成果得以真正转化，真正发挥审计管理作用，提高国有商业银行的经济效益起着积极的作用。从宏观上看，可以完善商业银行的内控机制和银行业合理的内部治理结构，完善国家金融监管体系，为避免金融风险发挥作用。
[Abstract]:In view of the problems existing in the existing internal audit system of state-owned commercial banks, such as the narrow scope of internal audit, the backward internal audit mode and the lag of internal audit content, this paper makes a deep research and discussion on the elements and the relationship between the internal audit system of state-owned commercial banks. This paper puts forward the principles of the reconstruction of the internal audit system of commercial banks: the principle of integrity, the principle of dynamics, the principle of adaptability to audit environment, the principle of benefit, the principle of humanism and the principle of responsibility. Under this guidance, the internal audit system of state-owned commercial banks is constructed, and the internal audit mode of commercial banks led by the board of supervisors is established, which is based on the internal audit mechanism of state-owned commercial banks. The purpose, function, content, mode, key point and means of internal audit of state-owned commercial banks are clarified. In addition, through the in-depth analysis of the influence of the internal audit environment on the internal audit objectives and methods, and on the audit practice, this paper clearly recognizes the relationship between the audit environment and the audit system. Under the background of further marketization of Chinese economy and the progress of state-owned commercial banks to modern commercial banks in the real sense, this plays a positive role in solving some problems existing in the actual internal audit work of state-owned commercial banks in China, giving full play to the internal audit function, truly transforming audit results, giving full play to the role of audit management, and improving the economic benefits of state-owned commercial banks. From a macro point of view, we can improve the internal control mechanism of commercial banks and the reasonable internal governance structure of the banking industry, improve the national financial supervision system, and play a role in avoiding financial risks.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
本文编号：2508905
[Abstract]:In view of the problems existing in the existing internal audit system of state-owned commercial banks, such as the narrow scope of internal audit, the backward internal audit mode and the lag of internal audit content, this paper makes a deep research and discussion on the elements and the relationship between the internal audit system of state-owned commercial banks. This paper puts forward the principles of the reconstruction of the internal audit system of commercial banks: the principle of integrity, the principle of dynamics, the principle of adaptability to audit environment, the principle of benefit, the principle of humanism and the principle of responsibility. Under this guidance, the internal audit system of state-owned commercial banks is constructed, and the internal audit mode of commercial banks led by the board of supervisors is established, which is based on the internal audit mechanism of state-owned commercial banks. The purpose, function, content, mode, key point and means of internal audit of state-owned commercial banks are clarified. In addition, through the in-depth analysis of the influence of the internal audit environment on the internal audit objectives and methods, and on the audit practice, this paper clearly recognizes the relationship between the audit environment and the audit system. Under the background of further marketization of Chinese economy and the progress of state-owned commercial banks to modern commercial banks in the real sense, this plays a positive role in solving some problems existing in the actual internal audit work of state-owned commercial banks in China, giving full play to the internal audit function, truly transforming audit results, giving full play to the role of audit management, and improving the economic benefits of state-owned commercial banks. From a macro point of view, we can improve the internal control mechanism of commercial banks and the reasonable internal governance structure of the banking industry, improve the national financial supervision system, and play a role in avoiding financial risks.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
【引证文献】
相关会议论文 前1条
1 长沙市内部审计师协会课题组;;论商业银行信息化环境下风险管理审计的作用[A];中国内部审计协会2007年度全国“内部审计在金融机构治理、风险和控制中的作用”理论研讨暨经验交流会一二等奖论文汇编[C];2007年
相关硕士学位论文 前4条
1 高希凡;吉林银行内部审计现状及对策研究[D];吉林大学;2011年
2 何文;我国国有商业银行内部审计研究[D];山东大学;2006年
3 骆飞;我国商业银行内部审计运用现代风险导向审计的探讨[D];江西财经大学;2009年
4 王晓莹;中国农业发展银行内部审计若干问题研究[D];贵州财经学院;2010年
本文编号：2508905
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