西部地区银行内部审计的效率研究

发布时间：2018-03-21 18:36

本文选题：西部地区　切入点：银行　出处：《中南民族大学》2007年硕士论文　论文类型：学位论文

【摘要】： 商业银行内部控制问题引起特别关注可以追溯到上个世纪九十年代中后期,当时,国际上一些历史悠久、实力雄厚的银行相继因为管理问题而导致亏损甚至破产,如英国巴林银行倒闭、法国里昂信托银行、意大利那不勒斯银行危机、日本多家银行和金融公司倒闭、亚洲一些国家的金融危机等等。为此,巴塞尔银行监管委员会颁布了《银行内控制度基本原则》和《内部审计报告》,各国银行监管部门也纷纷出台措施加强对商业银行内控管理的监管。在我国,近年来,在四大国有商业银行综合改革不断推进的同时,一些大要案频频曝光,再次引起人们对国有商业银行经营管理水平和风险控制能力的关注。因此,在充分借鉴国际经验的基础上,深入剖析当前西部银行内部审计的现状,对西部银行完善公司治理运行机制、提高公司治理及管理的科学化水平无疑具有重要的借鉴意义。本文以西部地区银行为研究对象,共分六个部分:第一章绪论。主要介绍研究背景和意义,研究思路和创新,以及文献综述。第二章银行内部审计的内涵与发展。主要内容是银行内部审计的定义及内涵,银行内部审计产生的原因、原则及运作,以及银行内部审计的发展历程。第三章西部地区银行内部审计的现状分析。主要内容包括:西部地区银行内部审计的现状,存在的主要问题,对农行西部某省分行的案例分析。第四章银行内部审计的效率分析。主要内容包括:对银行内部审计效率研究的回顾与评价,银行内部审计的博弈模型,审计处罚力度对审计效率的影响,审计覆盖面对审计效率的影响,对审计合谋行为的分析。第五章结语。根据西部地区银行的现状,提出具体的对策建议。
[Abstract]:The problem of internal control in commercial banks can be traced back to the middle and late 1990s, when some of the international banks with a long history and strong strength successively lost money or even went bankrupt as a result of management problems. For example, the Bank of Bahrain, the Trust Bank of Lyon of France, the Bank of Naples in Italy, the collapse of many banks and financial companies in Japan, the financial crisis in some Asian countries, and so on. The Basle Committee on Banking Supervision promulgated the basic principles of Banking Internal Control system and the Internal Audit report. The banking regulatory authorities of all countries have also introduced measures to strengthen the supervision of the internal control management of commercial banks. While the comprehensive reform of the four major state-owned commercial banks continues to advance, some major cases are frequently exposed, which once again attracts people's attention to the level of management and risk control of state-owned commercial banks. On the basis of drawing full lessons from international experience, it is of great significance to analyze the current situation of internal audit of western banks, which is of great significance to improve the operating mechanism of corporate governance and to improve the scientific level of corporate governance and management. This article takes the western region bank as the research object, altogether divides into six parts: the first chapter introduction, mainly introduces the research background and the significance, the research thought and the innovation, The second chapter is the connotation and development of bank internal audit. The main content is the definition and connotation of bank internal audit, the causes, principles and operation of bank internal audit. The third chapter is the analysis of the current situation of the internal audit in the western region. The main contents include: the current situation of the internal audit in the western region, the main problems, The fourth chapter is the efficiency analysis of bank internal audit. The main contents include: the review and evaluation of bank internal audit efficiency, the game model of bank internal audit, The influence of audit punishment on audit efficiency, the influence of audit coverage on audit efficiency, and the analysis of audit collusion behavior.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F832.7

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