本文關(guān)鍵詞：風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在人民銀行風(fēng)險(xiǎn)管理中的應(yīng)用　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

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【摘要】：中國人民銀行處于我國經(jīng)濟(jì)金融的核心地位,承擔(dān)著建立社會信用體系、實(shí)施國家宏觀經(jīng)濟(jì)調(diào)控、監(jiān)督管理債券和外匯黃金市場、維護(hù)金融安全與穩(wěn)定、提供金融服務(wù)等職責(zé)。在履行職責(zé)和開展業(yè)務(wù)的過程中,如果管理不嚴(yán)格、內(nèi)控制度欠缺、規(guī)章制度不到位、操作程序不規(guī)范、檢查監(jiān)督不落實(shí)就容易誘發(fā)各種各樣的風(fēng)險(xiǎn)。內(nèi)部審計(jì)部門在風(fēng)險(xiǎn)管理和控制方面具有重要的監(jiān)督和管理職能。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是加強(qiáng)風(fēng)險(xiǎn)管理、完善內(nèi)部控制、提高內(nèi)部審計(jì)工作質(zhì)量、降低審計(jì)風(fēng)險(xiǎn)的有效手段,將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)引入人民銀行內(nèi)部審計(jì)具有重要的意義。本文首先對國內(nèi)外風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的研究成果進(jìn)行梳理,在此基礎(chǔ)上,介紹了風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)理論,包括風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的內(nèi)涵、特點(diǎn)、其獨(dú)特的優(yōu)勢和理論基礎(chǔ),并對人民銀行目前面臨的風(fēng)險(xiǎn)現(xiàn)狀、風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)與人民銀行風(fēng)險(xiǎn)管理間的關(guān)系和在人民銀行風(fēng)險(xiǎn)管理中引入風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的必要性及可行性進(jìn)行了分析介紹;然后,在上述分析的基礎(chǔ)上設(shè)計(jì)了風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在人民銀行內(nèi)部審計(jì)中的具體操作流程,詳細(xì)闡述了人民銀行風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的工作內(nèi)容;最后,基于以上分析研究的結(jié)果,對人民銀行在實(shí)施風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)時所面臨的諸如理論欠缺、對風(fēng)險(xiǎn)管理和風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的認(rèn)識不足、風(fēng)險(xiǎn)管理水平低下、信息系統(tǒng)技術(shù)落后和人才缺乏等問題進(jìn)行分析、探討和研究,并提出了相應(yīng)的應(yīng)對策略,以促使風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在人民銀行風(fēng)險(xiǎn)管理工作中的有效開展。研究結(jié)果表明,人民銀行風(fēng)險(xiǎn)管理與風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的完美結(jié)合能夠有效地控制和管理人民銀行風(fēng)險(xiǎn),在現(xiàn)有的條件下將人民銀行的風(fēng)險(xiǎn)降到最低。隨著經(jīng)濟(jì)金融的不斷發(fā)展,人民銀行風(fēng)險(xiǎn)管理需要風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的理論、技術(shù)和方法充分結(jié)合,使人民銀行的管理決策更加科學(xué)化,履職能力更加高效化,從根本上保證人民銀行風(fēng)險(xiǎn)管理目標(biāo)的實(shí)現(xiàn)。
[Abstract]:The people's Bank of China at the core of China's economy and finance, undertakes the establishment of a social credit system, the implementation of the national macroeconomic regulation and control, supervision and management of securities and foreign exchange gold market, maintain financial security and stability, to provide financial services and other duties. In the course of their duties and business, if the management is not strict, the lack of internal control system. The rules and regulations in place, operating procedures are not standardized, not easy to implement the inspection and supervision of risk of all kinds. The internal audit department has important supervision and management in risk management and control. Risk oriented audit is to strengthen risk management, improve internal control, improve the quality of internal audit work, effective means to reduce audit risk the introduction of risk oriented audit, internal audit of the people's Bank has important significance. This paper researches on the risk oriented audit in home and abroad Sort out, on this basis, introduces the theory of risk oriented internal audit, including the characteristics of the connotation of risk oriented internal audit, its unique advantages and theoretical basis, and the risk status of the people's Bank is currently facing the risk oriented internal audit and risk management relations between the people's Bank and the introduction of risk oriented internal audit in people the bank risk management the necessity and feasibility are introduced; then, based on the analysis on the design of specific operational procedures in the internal audit of the people's Bank of risk oriented internal audit, expounds the work content of the people's Bank of risk oriented internal audit; finally, the above analysis based on the results of the people's Bank of China in the face of risk oriented internal audit implementation of the theory such as lack, lack of awareness of risk management and risk oriented internal audit and risk management of wind and water The poor, the lack of information system of backward technology and talent to analyze, study and research, and puts forward corresponding countermeasures, in order to promote the effective implementation of risk oriented internal audit in risk management work of the people's Bank. The results show that the perfect combination of risk management and risk oriented internal audit of the people's bank can effectively control the people's Bank and the management risk, the existing conditions of the people's Bank of the risk to a minimum. With the continuous development of economy and finance, and risk management needs of risk oriented internal audit of people's Bank of theory, technology and method of fully integrated, so the people's Bank of the management decision-making more scientific, the ability to perform their duties more efficiently, from the fundamental to ensure the realization of the goal of risk management of the people's Bank of China.

【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F239.45;F832.31

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