本文關(guān)鍵詞： 內(nèi)部審計(jì) 風(fēng)險(xiǎn)管理 商業(yè)銀行　出處：《吉林大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：商業(yè)銀行作為特殊的貨幣經(jīng)營(yíng)企業(yè),自有資金比例很低,風(fēng)險(xiǎn)聚集性比其他行業(yè)更強(qiáng)。商業(yè)銀行是金融業(yè)的重要組成部分,也是我國(guó)家經(jīng)濟(jì)的命脈,在社會(huì)和經(jīng)濟(jì)發(fā)展方面起著重要作用,扮演著不可替代的角色。伴隨我國(guó)金融體制改革的不斷深入和對(duì)外開(kāi)放程度的進(jìn)一步擴(kuò)大,我國(guó)商業(yè)銀行面臨著巨大的挑戰(zhàn)和機(jī)遇。 商業(yè)銀行在經(jīng)濟(jì)發(fā)展過(guò)程中逐步脫離了國(guó)家政策的保護(hù),業(yè)務(wù)不斷豐富和復(fù)雜,隨之而來(lái)的是經(jīng)營(yíng)風(fēng)險(xiǎn)逐步變大,這些發(fā)展過(guò)程中不可避免的挑戰(zhàn)都對(duì)商業(yè)銀行的風(fēng)險(xiǎn)管理水平提出了更高的要求。內(nèi)部審計(jì)應(yīng)該是一項(xiàng)獨(dú)立的、公正的客觀評(píng)價(jià)體系,以風(fēng)險(xiǎn)管理為導(dǎo)向引入科學(xué)的、系統(tǒng)的審計(jì)方法對(duì)商業(yè)銀行風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià),及時(shí)的、有效全面的揪出經(jīng)營(yíng)管理中的不足和薄弱點(diǎn),并采取相應(yīng)的防范對(duì)策來(lái)應(yīng)對(duì)風(fēng)險(xiǎn)損失,從而改善內(nèi)部經(jīng)營(yíng)控制和防范風(fēng)險(xiǎn)管理,所以它是我國(guó)商業(yè)銀行系統(tǒng)運(yùn)轉(zhuǎn)正常的重要保障之一。 近年來(lái),內(nèi)部審計(jì)的飛速發(fā)展與不算完善促使我國(guó)商業(yè)銀行進(jìn)行體制改革,逐步建立了以管理企業(yè)為核心、以風(fēng)險(xiǎn)管理為導(dǎo)向的內(nèi)部審計(jì)體系,但與當(dāng)今國(guó)際金融業(yè)的整體發(fā)展相對(duì)比,我國(guó)商業(yè)銀行內(nèi)部審計(jì)存在著很多缺陷和薄弱環(huán)節(jié)。針對(duì)商業(yè)銀行自身特有的商業(yè)運(yùn)行模式,如何完善銀行內(nèi)部審計(jì)系統(tǒng)所有商業(yè)銀行當(dāng)前面臨的重要。
[Abstract]:As a special money management enterprise, commercial banks have a low proportion of their own capital, and their risk aggregation is stronger than other industries. Commercial banks are an important part of the financial industry and the lifeblood of our national economy. It plays an important role in the social and economic development and plays an irreplaceable role. With the deepening of the reform of our financial system and the further expansion of the degree of opening to the outside world, our commercial banks are facing enormous challenges and opportunities. In the process of economic development, commercial banks have gradually separated themselves from the protection of state policies, and their business has become increasingly rich and complex. These inevitable challenges in the process of development all put forward higher requirements for the level of risk management of commercial banks. Internal audit should be an independent, impartial and objective evaluation system, leading to the introduction of science in the direction of risk management. The systematic audit method evaluates the risks of commercial banks, finds out the shortcomings and weaknesses in management and management in a timely, effective and comprehensive manner, and takes corresponding preventive measures to deal with risk losses. In order to improve internal management control and risk management, it is one of the important guarantees for the normal operation of commercial banking system in China. In recent years, the rapid development and imperfection of internal audit has prompted the commercial banks to carry out system reform, and gradually set up an internal audit system with management enterprises as the core and risk management as the direction. However, compared with the overall development of the international financial industry today, there are many defects and weaknesses in the internal audit of commercial banks in China. How to improve the internal audit system of banks all commercial banks are facing the importance.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.45

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