本文選題：獨(dú)立審計(jì) + 風(fēng)險(xiǎn)管理　； 參考：《西北農(nóng)林科技大學(xué)》2003年碩士論文

【摘要】： 商業(yè)銀行獨(dú)立審計(jì)因受托責(zé)任的發(fā)生而發(fā)生和發(fā)展。實(shí)踐表明，商業(yè)銀行獨(dú)立審計(jì)，可以提高商業(yè)銀行財(cái)務(wù)報(bào)表及各種報(bào)告的可靠性，及時(shí)發(fā)現(xiàn)可能對銀行體系及社會(huì)公眾造成不利影響的因素，確保商業(yè)銀行的內(nèi)部控制、會(huì)計(jì)政策和程序及銀行的經(jīng)營組織結(jié)構(gòu)得到定期的檢查，從而從根本上改善商業(yè)銀行內(nèi)部管理和風(fēng)險(xiǎn)控制，提高金融監(jiān)管當(dāng)局的監(jiān)管效率。受多種主客觀因素的影響，中國國有商業(yè)銀行在改革和發(fā)展的過程中積累了大量的資本風(fēng)險(xiǎn)、信貸風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)和流動(dòng)性風(fēng)險(xiǎn)。加入WTO后，國有商業(yè)銀行在面對強(qiáng)大外部競爭的同時(shí)，，風(fēng)險(xiǎn)管理及監(jiān)管水平低下的問題日益凸現(xiàn)。本文針對我國國有商業(yè)銀行金融風(fēng)險(xiǎn)的現(xiàn)狀、成因等問題，從獨(dú)立審計(jì)的角度提出防范如化解金融風(fēng)險(xiǎn)的對策，并設(shè)計(jì)出具有中國特色的國有商業(yè)銀行獨(dú)立審計(jì)制度模式。 本文規(guī)劃為六章，現(xiàn)分述如下： 第一章 導(dǎo)言 對論文選題的背景、目的和意義、國內(nèi)外研究動(dòng)態(tài)進(jìn)行了闡述，提出論文的思路與方法，并對可能的創(chuàng)新之處作了說明。 第二章 國有商業(yè)銀行資本風(fēng)險(xiǎn)管理與獨(dú)立審計(jì)制度 資本風(fēng)險(xiǎn)是指商業(yè)銀行的資本金不能彌補(bǔ)各項(xiàng)損失和到期負(fù)債的可能性。本章以資本充足率與巴塞爾協(xié)議的關(guān)系為基礎(chǔ)，討論資本管理過程中的銀行資本審計(jì)的問題。 第三章 國有商業(yè)銀行信貸風(fēng)險(xiǎn)管理與獨(dú)立審計(jì)制度 信貸風(fēng)險(xiǎn)是指借款人不能按約償還貸款的可能性。本章主要從獨(dú)立審計(jì)角度討論國有商業(yè)銀行信貸風(fēng)險(xiǎn)的現(xiàn)狀、成因，以及信貸資產(chǎn)審計(jì)的問題。 第四章 國有商業(yè)銀行利率風(fēng)險(xiǎn)管理與獨(dú)立審計(jì)制度 利率風(fēng)險(xiǎn)是指銀行的財(cái)務(wù)狀況在利率出現(xiàn)不利波動(dòng)時(shí)的風(fēng)險(xiǎn)。本章從獨(dú)立審計(jì)角度論述了利率風(fēng)險(xiǎn)成因、類型，利率風(fēng)險(xiǎn)管理的目標(biāo)、基本原則，以及獨(dú)立審計(jì)如何參與國有商業(yè)銀行利率風(fēng)險(xiǎn)管理的問題。 第五章 國有商業(yè)銀行衍生金融工具風(fēng)險(xiǎn)管理與獨(dú)立審計(jì)制度 本章主要論述衍生金融工具特征、類型及本質(zhì)、風(fēng)險(xiǎn)特征及衍生金融工具的內(nèi)部控制和獨(dú)立審計(jì)的問題。依據(jù)衍生金融交易會(huì)計(jì)國際慣例，強(qiáng)化對國有商業(yè)銀行金融衍生工具的內(nèi)部風(fēng)險(xiǎn)控制和從風(fēng)險(xiǎn)管理角度對衍生金融工具進(jìn)行獨(dú)立審計(jì)，可有效控制衍生金融工具風(fēng)險(xiǎn)。 第六章 我國國有商業(yè)銀行獨(dú)立審計(jì)制度的模式 本章從商業(yè)銀行獨(dú)立審計(jì)的理論基礎(chǔ)和制度安排出發(fā)，探討構(gòu)建我國國有商業(yè)銀行獨(dú)立審計(jì)制度框架的一些基本 問題，主要包括國有商業(yè)銀行獨(dú)立審計(jì)目標(biāo)、主體、客體、內(nèi)容及程序的界定，以及 商業(yè)銀行獨(dú)立審計(jì)在我國銀行監(jiān)管框架中的地位。 本文的創(chuàng)新之處: 1.在國有商業(yè)風(fēng)險(xiǎn)管理方面，主張由獨(dú)立審計(jì)介入外部監(jiān)管來提高風(fēng)險(xiǎn)管理水 平，并從獨(dú)立審計(jì)角度系統(tǒng)地研究國有商業(yè)銀行資本風(fēng)險(xiǎn)、信貸風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、衍 生工具風(fēng)險(xiǎn)的防范和化解。這種觀點(diǎn)、研究思路與方法具有一定創(chuàng)新性。 2.論文針對國有商業(yè)銀行因外部監(jiān)管體系中獨(dú)立審計(jì)缺位造成風(fēng)險(xiǎn)管理水平低 下的現(xiàn)狀，借鑒商業(yè)銀行獨(dú)立審計(jì)國際經(jīng)驗(yàn)，結(jié)合我國實(shí)際，對國有商業(yè)銀行獨(dú)立審 計(jì)制度目標(biāo)、主體、客體、內(nèi)容和程序，以及獨(dú)立審計(jì)在我國銀行監(jiān)管體系中的地位 進(jìn)行系統(tǒng)分析，構(gòu)建出有中國特色的國有商業(yè)銀行獨(dú)立審計(jì)制度具有一定的創(chuàng)新性。
[Abstract]:Independent audit of commercial banks has occurred and developed because of the responsibility of trustee. The practice shows that independent audit of commercial banks can improve the reliability of financial statements and various reports of commercial banks, find out the factors that may have adverse effects on the banking system and the public, and ensure the internal control of commercial banks, accounting policies and procedures. In order to improve the internal management and risk control of commercial banks and improve the regulatory efficiency of the financial supervision authorities, China's state-owned commercial banks have accumulated a large amount of capital risks, credit risks and interest rates in the process of reform and development. Risk and liquidity risk. After the accession to the WTO, the state-owned commercial banks face the strong external competition, while the risk management and the low level of supervision are becoming more and more obvious. This paper, aiming at the current situation of the financial risk of the state-owned commercial banks in China and the causes of the causes, puts forward the countermeasures to prevent the financial risks from the angle of independent audit and designs the countermeasures. The independent auditing system of state-owned commercial banks with Chinese characteristics is established.
This article is planned to be six chapters, and the following are as follows:
The first chapter is the introduction to the background, purpose and significance of the thesis, the research trends at home and abroad, the ideas and methods of the paper, and the possible innovations.
The second chapter is the capital risk management of state-owned commercial banks and the capital risk of independent audit system, which means that the capital of commercial banks can not make up for the possibility of losses and maturity liabilities. This chapter, based on the relationship between capital adequacy and Basel agreement, discusses the problem of bank capital audit in the process of capital management.
The third chapter of the state-owned commercial banks credit risk management and independent audit system credit risk is the possibility that the borrower can not pay the loan according to the contract. This chapter mainly discusses the status of the credit risk of the state-owned commercial banks from the independent audit angle, the causes, and the problems of the credit assets audit.
The fourth chapter of the interest rate risk management of state-owned commercial banks and the independent audit system interest rate risk refers to the risk of the bank's financial situation in the adverse fluctuation of interest rate. This chapter discusses the causes, types, the basic principles of interest rate risk management, and how independent audit participates in state-owned commercial banking from the angle of independent audit. The problem of managing interest rate risk.
The fifth chapter is the risk management and independent audit system of the derivative financial instruments of the state-owned commercial banks. This chapter mainly discusses the characteristics, types and nature of derivative financial instruments, the characteristics of the risk and the internal control and independent audit of the derivative financial instruments. The financial derivatives of the state-owned commercial banks are strengthened according to the international examples of the derivative financial transactions. The internal risk control and independent audit of derivative financial instruments from the perspective of risk management can effectively control the risk of derivative financial instruments.
The sixth chapter of the independent audit system of state-owned commercial banks in China, based on the theoretical basis and institutional arrangement of independent audit of commercial banks, the basic framework of the independent audit system of China's state-owned commercial banks is discussed.
The problems mainly include the definition of independent audit objectives, subjects, objects, contents and procedures of state-owned commercial banks.
The position of independent audit of commercial banks in China's banking supervision framework.
The innovation of this article:
1. in the aspect of state-owned commercial risk management, it is advocated that independent audit should be involved in external supervision to improve risk management water.
From the perspective of independent auditing, we systematically study the capital risk, credit risk, interest rate risk and so on of state-owned commercial banks.
The precaution and resolution of the risk of living tools is innovative.
2., in view of the lack of independent audit in the external supervision system, the risk management level of state-owned commercial banks is low.
With reference to the international experience of independent auditing of commercial banks and the reality of China, the independent examination of state-owned commercial banks is made.
Objective of the system, subject, object, content and procedure, and the position of independent auditing in China's banking supervision system.
It is innovative to build a system of independent auditing of state-owned commercial banks with Chinese characteristics through systematic analysis.
【學(xué)位授予單位】：西北農(nóng)林科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.65

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 席妮妮;我國國有商業(yè)銀行內(nèi)部審計(jì)研究[D];山西財(cái)經(jīng)大學(xué);2010年

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