国开行政策性信贷资产内部审计的实施与完善

发布时间：2018-04-15 22:35

本文选题：国家开发银行 + 政策性信贷资产　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：国家开发银行是直属国务院领导的政策性金融机构,其在资金总量和资金结构配置上负有宏观调控职责。政策性贷款是国开行的主要资产,其风险的大小不仅直接影响到国开行的生存和发展,也将影响整个国民经济的发展。而目前经济形势愈渐复杂,管控中长期信贷资产的风险难度增大,国开行需要完善其内部审计,增强审计能力以降低政策性信贷资产的风险,保持运营的健康、稳健。为了更好地发挥国开行内部审计的作用,本文从政策性信贷资产的特点和作用,以及国开行的基本内部审计制度分析作为基本点出发,通过对其整个审计流程和相关规章的了解、学习和分析,同时结合属于政策性信贷资产的棚户区改造项目实际审计案例进行研究,发现国开行在政策性信贷资产内部审计的实施过程中存在的不足和缺陷,并提出相应措施予以改善。希望本文提出的几点建议对国开行内部审计的完善有所帮助。
[Abstract]:China Development Bank (CDB) is a policy-oriented financial institution under the direct leadership of the State Council.Policy loan is the main asset of CDB, and its risk will not only directly affect the survival and development of CDB, but also affect the development of the whole national economy.At present, the more complicated the economic situation is, the more difficult it is to control the risk of long-term credit assets. CDB needs to perfect its internal audit, strengthen its audit ability to reduce the risk of policy-oriented credit assets, and maintain the health and stability of operation.In order to give full play to the role of CDB's internal audit, this paper starts from the characteristics and functions of policy-oriented credit assets and the analysis of CDB's basic internal audit system.Through the understanding of its whole audit process and related regulations, learning and analysis, and combining with the actual audit case of shantytown reconstruction project belonging to policy credit assets,The deficiencies and defects of CDB in the implementation of internal audit of policy-related credit assets are found, and the corresponding measures are put forward to improve it.I hope that this paper puts forward some suggestions to improve the internal audit of CDB.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4;F239.45

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