【摘要】： 本文針對現(xiàn)有的國有商業(yè)銀行內(nèi)部審計制度存在著的諸如內(nèi)審范圍狹窄、內(nèi)審方式落后、內(nèi)審內(nèi)容滯后等問題，對國有商業(yè)銀行內(nèi)部審計制度的要素內(nèi)容、要素之間的關(guān)系進(jìn)行縱深層次的研究與探討。本文提出了商業(yè)銀行內(nèi)部審計制度重建的原則：整體性原則、動態(tài)性原則、審計環(huán)境適應(yīng)性原則、效益性原則、人本原則、責(zé)任原則，并在此指導(dǎo)下，構(gòu)建了國有商業(yè)銀行的內(nèi)部審計制度體系，建立了監(jiān)事會領(lǐng)導(dǎo)下的審計委員會為主導(dǎo)的商業(yè)銀行內(nèi)部審計模式，在國有商業(yè)銀行內(nèi)部審計機(jī)制方面，明確了國有商業(yè)銀行內(nèi)部審計的目的、職能、內(nèi)容、方式、重點(diǎn)、手段。另外，，本文通過對內(nèi)部審計環(huán)境對內(nèi)部審計目標(biāo)、方法的影響、對審計實(shí)踐的影響的深入分析，清楚地認(rèn)識到了審計環(huán)境與審計制度的相互關(guān)系。這在中國經(jīng)濟(jì)進(jìn)一步市場化，國有商業(yè)銀行向真正意義上的現(xiàn)代商業(yè)銀行邁進(jìn)的背景下，對解決我國國有商業(yè)銀行的內(nèi)部審計實(shí)際工作中存在和即將面臨的一些問題，使內(nèi)審職能得以充分發(fā)揮，使審計成果得以真正轉(zhuǎn)化，真正發(fā)揮審計管理作用，提高國有商業(yè)銀行的經(jīng)濟(jì)效益起著積極的作用。從宏觀上看，可以完善商業(yè)銀行的內(nèi)控機(jī)制和銀行業(yè)合理的內(nèi)部治理結(jié)構(gòu)，完善國家金融監(jiān)管體系，為避免金融風(fēng)險發(fā)揮作用。
[Abstract]:In view of the problems existing in the existing internal audit system of state-owned commercial banks, such as the narrow scope of internal audit, the backward internal audit mode and the lag of internal audit content, this paper makes a deep research and discussion on the elements and the relationship between the internal audit system of state-owned commercial banks. This paper puts forward the principles of the reconstruction of the internal audit system of commercial banks: the principle of integrity, the principle of dynamics, the principle of adaptability to audit environment, the principle of benefit, the principle of humanism and the principle of responsibility. Under this guidance, the internal audit system of state-owned commercial banks is constructed, and the internal audit mode of commercial banks led by the board of supervisors is established, which is based on the internal audit mechanism of state-owned commercial banks. The purpose, function, content, mode, key point and means of internal audit of state-owned commercial banks are clarified. In addition, through the in-depth analysis of the influence of the internal audit environment on the internal audit objectives and methods, and on the audit practice, this paper clearly recognizes the relationship between the audit environment and the audit system. Under the background of further marketization of Chinese economy and the progress of state-owned commercial banks to modern commercial banks in the real sense, this plays a positive role in solving some problems existing in the actual internal audit work of state-owned commercial banks in China, giving full play to the internal audit function, truly transforming audit results, giving full play to the role of audit management, and improving the economic benefits of state-owned commercial banks. From a macro point of view, we can improve the internal control mechanism of commercial banks and the reasonable internal governance structure of the banking industry, improve the national financial supervision system, and play a role in avoiding financial risks.
【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2003
【分類號】：F239.45

【引證文獻(xiàn)】

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相關(guān)碩士學(xué)位論文 前4條

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2 何文;我國國有商業(yè)銀行內(nèi)部審計研究[D];山東大學(xué);2006年

3 駱飛;我國商業(yè)銀行內(nèi)部審計運(yùn)用現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷奶接慬D];江西財經(jīng)大學(xué);2009年

4 王曉瑩;中國農(nóng)業(yè)發(fā)展銀行內(nèi)部審計若干問題研究[D];貴州財經(jīng)學(xué)院;2010年

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