本文選題：商業(yè)銀行 + 社會(huì)審計(jì)��； 參考：《對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)》2005年碩士論文

【摘要】：商業(yè)銀行是一國(guó)金融業(yè)最主要的組成部分，金融危機(jī)所帶來(lái)的對(duì)經(jīng)濟(jì)環(huán)境的巨大影響讓加強(qiáng)金融監(jiān)管、防范金融風(fēng)險(xiǎn)成為世界各國(guó)政府的共識(shí)。作為目前世界最大的發(fā)展中國(guó)家，我國(guó)政府也十分重視金融監(jiān)管的問(wèn)題，但是目前我國(guó)的金融監(jiān)管體系和方式還存在著監(jiān)管力度不夠、監(jiān)管范圍有限等等不足。就此，本文論述了將社會(huì)審計(jì)引入我國(guó)的銀行監(jiān)管體系的法律規(guī)制與完善，以期對(duì)我國(guó)金融監(jiān)管體系中存在的問(wèn)題提出些許建議。 本文的第一部分，主要是對(duì)商業(yè)銀行社會(huì)審計(jì)的理論和現(xiàn)實(shí)基礎(chǔ)做出闡述，指出了我國(guó)商業(yè)銀行現(xiàn)有監(jiān)管方式的不足，強(qiáng)調(diào)了社會(huì)審計(jì)在金融監(jiān)管體系中的作用，為下文的分析作好鋪墊。在分析了社會(huì)審計(jì)與政府審計(jì)和銀行監(jiān)管機(jī)構(gòu)的法律關(guān)系之后，在借鑒西方國(guó)家商業(yè)銀行的審計(jì)法律制度的基礎(chǔ)上，，在最后一部分總結(jié)論述了我國(guó)商業(yè)銀行社會(huì)審計(jì)的法律完善。即要確立社會(huì)審計(jì)的法律地位，首先要明確監(jiān)管主體的法律權(quán)責(zé)，提高立法層次與可操作性。再者要加強(qiáng)對(duì)商業(yè)銀行社會(huì)審計(jì)的法律監(jiān)督和管理，以保證審計(jì)質(zhì)量，更好的為金融監(jiān)管機(jī)構(gòu)提供可靠和有效的信息。 根據(jù)巴塞爾委員會(huì)《有效銀行監(jiān)管的核心原則》關(guān)于強(qiáng)化內(nèi)、外部審計(jì)的要求，對(duì)商業(yè)銀行進(jìn)行審計(jì)已經(jīng)成為國(guó)際監(jiān)管的慣例，也是世界各國(guó)普遍實(shí)行的經(jīng)營(yíng)管理和風(fēng)險(xiǎn)監(jiān)控的手段。相信這一法律制度的確立對(duì)完善我國(guó)的金融監(jiān)管體系，提高我國(guó)金融業(yè)的國(guó)際化水平將會(huì)十分的有益。
[Abstract]:Commercial banks are the most important part of a country's financial industry. The great impact of the financial crisis on the economic environment makes strengthening financial supervision and preventing financial risks a consensus of the governments all over the world. As the largest developing country in the world, our government also attaches great importance to the problem of financial supervision, but at present, the financial supervision system and mode of our country still exist insufficient supervision, limited scope of supervision and so on. Therefore, this paper discusses the legal regulation and perfection of introducing social audit into the banking supervision system of our country, in order to put forward some suggestions on the problems existing in the financial supervision system of our country. The first part of this paper mainly expounds the theoretical and practical basis of the social audit of commercial banks, points out the deficiencies of the existing supervision methods of commercial banks in our country, and emphasizes the role of social auditing in the financial supervision system. Pave the way for the analysis below. After analyzing the legal relationship between social audit, government audit and banking supervision, and on the basis of drawing lessons from the auditing legal system of commercial banks in western countries, In the last part, the author summarizes and discusses the legal perfection of the social audit of commercial banks in China. In order to establish the legal status of social audit, it is necessary to clarify the legal rights and responsibilities of the subject of supervision and improve the legislative level and maneuverability. Furthermore, it is necessary to strengthen the legal supervision and management of the social audit of commercial banks in order to ensure the audit quality and provide reliable and effective information for the financial supervision institutions. According to the Basel Committee's "Core principles for effective Banking Supervision" on strengthening internal and external auditing, auditing of commercial banks has become a common practice in international supervision. It is also a universal means of management and risk monitoring in the world. It is believed that the establishment of this legal system will be very beneficial to the perfection of our financial supervision system and to the improvement of the international level of our financial industry.
【學(xué)位授予單位】：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：D922.27;D922.281

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張瓊方;政府審計(jì)質(zhì)量影響因素研究[D];北京林業(yè)大學(xué);2011年

2 張揚(yáng);我國(guó)四大商業(yè)銀行中國(guó)有股權(quán)監(jiān)督的法律問(wèn)題研究[D];天津師范大學(xué);2008年

本文編號(hào)：1783716