银行资金业务审计的风险分析

发布时间：2018-06-25 10:23

本文选题：银行资金业务 + 审计　；参考：《西南财经大学》2008年硕士论文

【摘要】： 资金业务作为现代商业银行经营的核心内容,对提高银行赢利和竞争力具有举足轻重的作用。随着金融市场的开放,在国际和国内资本市场环境下,银行资金业务快速发展的同时,也伴随资金交易风险的逐渐加大。资金业务相对传统金融产品结构复杂,是较难驾御风险的业务种类,人们对其的认识还不够深入,而国内商业银行相应的内部控制和风险管理尚处于起步阶段,制度的建立健全需要长期的不断完善和改进。近年银行资金业务推陈出新,相关的风险分析手段和工具的应用层出不穷。纵观国际金融市场,从巴林银行倒闭到法国兴业银行49亿欧元的惨重损失,再到近来因美国次贷危机导致的全球金融风暴愈演愈烈,给全球金融和经济带来严重损失。处在这样一个金融形势动荡,前途未卜的时代,在发达经济体的银行因资金业务的高度发达陷入困境,而中国银行业正大力发展资金业务的敏感时期,如何完善银行资金业务审计的风险分析技术,服务于资金业务的快速发展,服务于管理层对资金业务高收益和低风险的要求,服务于资金业务审计的需要,将是本文要探讨的问题。本文着重从银行资金业务的内部控制和业务流程出发,结合目前国内商业商业银行资金业务开展的实际情况,探讨资金业务审计中风险分析方法的运用,为商业银行开展资金业务审计提供一点借鉴。全文共分成五个部分,第一部分论述银行资金业务审计概述,主要从银行资金业务的概念和发展趋势,银行资金业务的风险管理、银行资金业务风险管理和内部控制的特点、银行资金业务审计风险分析方法应用等四个方面展开。第二部分论述资金业务审计的风险识别和评估,主要着重于理论研究和探讨。第三部分论述资金业务审计的流程和方法,是进行审计的常用方法。第四部分是全文的主要内容,分别从战略和政策、治理和组织、业务流程、计量和模型、报告五个领域进行详细的介绍资金业务审计的风险防范内容和要点。第五部分论述资金业务风险认识的局限和启示,对未来资金业务审计的展望。
[Abstract]:As the core content of modern commercial bank management, capital business plays an important role in improving bank profit and competitiveness. With the opening of the financial market, in the international and domestic capital market environment, the rapid development of bank capital business, but also accompanied by the gradual increase of the risk of capital trading. Compared with the traditional financial products, the capital business is a kind of business which is more difficult to handle the risks, and the understanding of it is not deep enough. However, the corresponding internal control and risk management of the domestic commercial banks are still in their infancy. The establishment and perfection of the system requires long-term continuous improvement and improvement. In recent years, the bank capital business is emerging, the related risk analysis means and the tool are emerging one after another. In international financial markets, from the collapse of Bahraini Bank to the heavy loss of 4.9 billion euros by Societe Generale, to the recent intensified global financial turmoil caused by the U.S. subprime mortgage crisis, serious losses have been brought to the global finance and economy. In such an era of financial turmoil and uncertain future, banks in developed economies are in trouble because of the highly developed capital business, while the Chinese banking industry is vigorously developing its capital business at a sensitive period. How to perfect the risk analysis technology of the bank capital business audit, serve the rapid development of the fund business, serve the management's request for the high profit and low risk of the fund business, serve the need of the fund business audit, It will be the problem to be discussed in this paper. This paper focuses on the internal control and business process of the capital business of the bank, and discusses the application of the risk analysis method in the audit of the capital business, combining with the actual situation of the capital business of the domestic commercial bank at present. For commercial banks to carry out capital business audit to provide some reference. The paper is divided into five parts. The first part discusses the overview of bank capital business audit, mainly from the concept and development trend of bank capital business, the risk management of bank capital business, the characteristics of risk management and internal control of bank capital business. The application of risk analysis method in the audit of bank capital business is carried out in four aspects. The second part discusses the risk identification and evaluation of fund business audit, mainly focusing on theoretical research and discussion. The third part discusses the flow and method of fund business audit, which is the common method of audit. The fourth part is the main content of the full text, respectively from the strategy and policy, governance and organization, business process, measurement and model, reporting five areas of detailed introduction of the risk prevention content and key points of the fund business audit. The fifth part discusses the limitation and enlightenment of fund business risk, and looks forward to the future fund business audit.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.65;F224

【相似文献】