本文選題：國有商業(yè)銀行 + 內(nèi)部審計��； 參考：《山西財經(jīng)大學(xué)》2010年碩士論文

【摘要】： 內(nèi)部審計活動的一個重要特點就是其具有內(nèi)部性,即服務(wù)于本單位,是一種自我監(jiān)督的手段或工具,審計主體和客體均存在于一個特定的內(nèi)部環(huán)境中。隨著經(jīng)濟規(guī)模的擴大,經(jīng)濟業(yè)務(wù)日益復(fù)雜,經(jīng)濟活動方式更加靈活多樣,商業(yè)銀行所處的環(huán)境越來越復(fù)雜,商業(yè)銀行內(nèi)部審計風(fēng)險在無形中不斷擴大,從而對內(nèi)部審計工作的要求也不斷提高。我國國有商業(yè)銀行內(nèi)部審計卻存在著很多的局限因素,制約著內(nèi)部審計工作的發(fā)展。如何通過完善我國國有商業(yè)銀行內(nèi)部審計制度來有效控制銀行風(fēng)險、提高銀行經(jīng)營效益和不斷增強其競爭力成為我國銀行業(yè)一個急待解決的現(xiàn)實問題。 本文從商業(yè)銀行內(nèi)部審計的基本理論入手,全面分析了我國國有商業(yè)銀行內(nèi)部審計的現(xiàn)狀及存在的問題,通過借鑒發(fā)達(dá)國家商業(yè)銀行內(nèi)部審計體制管理的一些先進經(jīng)驗,有針對性地從六個方面提出了改善我國國有商業(yè)銀行內(nèi)部審計體制管理的對策和建議。其最終目的是為了充分發(fā)揮商業(yè)銀行內(nèi)部審計的職能,使審計成果得以有效地轉(zhuǎn)化,能夠真正發(fā)揮內(nèi)部審計管理作用,以不斷提高我國國有商業(yè)銀行的經(jīng)濟效益。
[Abstract]:An important feature of internal audit activity is its internality, that is, it serves the unit, and is a means or tool of self-supervision. Both the subject and object of audit exist in a specific internal environment. With the expansion of economic scale, economic business is becoming more and more complex, economic activities are more flexible and diverse, the environment of commercial banks is becoming more and more complex, and the internal audit risks of commercial banks are constantly expanding. As a result, the requirements of internal audit work have also been raised. However, the internal audit of state-owned commercial banks has many limitations, which restricts the development of internal audit. How to improve the internal audit system of state-owned commercial banks to effectively control bank risks, improve the operational efficiency of banks and constantly enhance their competitiveness has become an urgent practical problem to be solved in China's banking industry. Starting with the basic theory of internal audit of commercial banks, this paper comprehensively analyzes the present situation and existing problems of internal audit of state-owned commercial banks in China, and draws lessons from some advanced experiences of internal audit system management of commercial banks in developed countries. This paper puts forward the countermeasures and suggestions to improve the internal audit system management of state-owned commercial banks from six aspects. Its ultimate purpose is to give full play to the function of internal audit of commercial banks, to make the audit results be effectively transformed, to play the role of internal audit management, and to continuously improve the economic benefits of state-owned commercial banks in our country.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.45

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本文編號：1849082