国有商业银行行长任期经济责任审计问题探讨

发布时间：2018-04-22 22:28

本文选题：行长 + 经济责任　；参考：《首都经济贸易大学》2008年硕士论文

【摘要】： 我国国有商业银行行长任期经济责任审计是随着经济体制改革的不断深化和银行商业化改革的稳妥推进而产生的。伴随着商业银行的改革,银行系统领导的腐败案件也一直居高不下,严重损害了正常的金融秩序,给国家财产造成巨额损失。为了从根本上治理腐败,加强对银行行长的监管,1995年《中华人民共和国人民银行法》颁布实施,规定人民银行依法对金融业进行监管,至今行长任期经济责任审计已有十几年历史。作为我国特有的一种审计形式,行长任期经济责任审计不仅要对单位的财政财务收支进行检查,而且要对个人进行评价,关系到被审计行长的政治生命。由于经济责任审计开展时间不长,相关法规和评价标准还不健全,致使经济责任审计面临很多的问题。本论文采用理论研究与实例分析相结合的方法,研究思路是通过相关背景的介绍,提出存在的问题,继而分析问题,最后探索解决问题的方法。本论文的篇章结构如下:第一章,介绍选题的背景、研究的目的和意义,以及文章的思路和主要内容。第二章,主要介绍行长任期经济责任审计的理论依据、产生和发展、特点,以及与财务审计的差异。第三、四、五章概述行长任期经济责任审计目前存在的问题,并着重分析了责、权、利问题,审计评价问题和审计成果运用问题的表现形式以及问题产生的原因。第六章,针对以上问题提出相应的对策和措施。
[Abstract]:With the deepening of the economic system reform and the steady promotion of the commercial bank reform, the economic responsibility audit of the state-owned commercial bank president's term of office comes into being. Along with the reform of commercial banks, the corruption cases led by the banking system have always remained high, which seriously damaged the normal financial order and caused huge losses to the state property. In order to fundamentally control corruption and strengthen the supervision of bank governors, the 1995 people's Bank of China Law was promulgated and implemented, stipulating that the people's Bank of China shall supervise the financial industry according to law. So far, the term of president of economic responsibility audit has a history of more than ten years. As a special audit form of our country, the economic responsibility audit of the governor's term of office should not only check the financial revenue and expenditure of the unit, but also evaluate the individual, which is related to the political life of the president under audit. Economic responsibility audit is faced with a lot of problems due to its short period of time and the imperfect laws and regulations and evaluation standards. This paper adopts the method of combining theoretical research with case analysis. The research idea is to put forward the existing problems through the introduction of relevant background, and then to analyze the problems, and finally to explore the methods to solve the problems. The structure of the thesis is as follows: the first chapter introduces the background of the topic, the purpose and significance of the study, as well as the ideas and main contents of the paper. The second chapter mainly introduces the theoretical basis, emergence and development of the economic responsibility audit of the president's term of office, its characteristics, and the differences between the audit and the financial audit. The third, fourth and fifth chapters summarize the problems existing in the economic responsibility audit of the president's term of office, and focus on the analysis of the problems of responsibility, power, interest, audit evaluation and the application of audit results, as well as the causes of the problems. The sixth chapter, in view of the above question proposed the corresponding countermeasure and the measure.
【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】：2008
【分类号】：F239.47

【引证文献】