本文選題：西部地區(qū)　切入點(diǎn)：銀行　出處：《中南民族大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 商業(yè)銀行內(nèi)部控制問(wèn)題引起特別關(guān)注可以追溯到上個(gè)世紀(jì)九十年代中后期,當(dāng)時(shí),國(guó)際上一些歷史悠久、實(shí)力雄厚的銀行相繼因?yàn)楣芾韱?wèn)題而導(dǎo)致虧損甚至破產(chǎn),如英國(guó)巴林銀行倒閉、法國(guó)里昂信托銀行、意大利那不勒斯銀行危機(jī)、日本多家銀行和金融公司倒閉、亞洲一些國(guó)家的金融危機(jī)等等。為此,巴塞爾銀行監(jiān)管委員會(huì)頒布了《銀行內(nèi)控制度基本原則》和《內(nèi)部審計(jì)報(bào)告》,各國(guó)銀行監(jiān)管部門也紛紛出臺(tái)措施加強(qiáng)對(duì)商業(yè)銀行內(nèi)控管理的監(jiān)管。在我國(guó),近年來(lái),在四大國(guó)有商業(yè)銀行綜合改革不斷推進(jìn)的同時(shí),一些大要案頻頻曝光,再次引起人們對(duì)國(guó)有商業(yè)銀行經(jīng)營(yíng)管理水平和風(fēng)險(xiǎn)控制能力的關(guān)注。因此,在充分借鑒國(guó)際經(jīng)驗(yàn)的基礎(chǔ)上,深入剖析當(dāng)前西部銀行內(nèi)部審計(jì)的現(xiàn)狀,對(duì)西部銀行完善公司治理運(yùn)行機(jī)制、提高公司治理及管理的科學(xué)化水平無(wú)疑具有重要的借鑒意義。 本文以西部地區(qū)銀行為研究對(duì)象,共分六個(gè)部分:第一章緒論。主要介紹研究背景和意義,研究思路和創(chuàng)新,以及文獻(xiàn)綜述。第二章銀行內(nèi)部審計(jì)的內(nèi)涵與發(fā)展。主要內(nèi)容是銀行內(nèi)部審計(jì)的定義及內(nèi)涵,銀行內(nèi)部審計(jì)產(chǎn)生的原因、原則及運(yùn)作,以及銀行內(nèi)部審計(jì)的發(fā)展歷程。第三章西部地區(qū)銀行內(nèi)部審計(jì)的現(xiàn)狀分析。主要內(nèi)容包括:西部地區(qū)銀行內(nèi)部審計(jì)的現(xiàn)狀,存在的主要問(wèn)題,對(duì)農(nóng)行西部某省分行的案例分析。第四章銀行內(nèi)部審計(jì)的效率分析。主要內(nèi)容包括:對(duì)銀行內(nèi)部審計(jì)效率研究的回顧與評(píng)價(jià),銀行內(nèi)部審計(jì)的博弈模型,審計(jì)處罰力度對(duì)審計(jì)效率的影響,審計(jì)覆蓋面對(duì)審計(jì)效率的影響,對(duì)審計(jì)合謀行為的分析。第五章結(jié)語(yǔ)。根據(jù)西部地區(qū)銀行的現(xiàn)狀,提出具體的對(duì)策建議。
[Abstract]:The problem of internal control in commercial banks can be traced back to the middle and late 1990s, when some of the international banks with a long history and strong strength successively lost money or even went bankrupt as a result of management problems. For example, the Bank of Bahrain, the Trust Bank of Lyon of France, the Bank of Naples in Italy, the collapse of many banks and financial companies in Japan, the financial crisis in some Asian countries, and so on. The Basle Committee on Banking Supervision promulgated the basic principles of Banking Internal Control system and the Internal Audit report. The banking regulatory authorities of all countries have also introduced measures to strengthen the supervision of the internal control management of commercial banks. While the comprehensive reform of the four major state-owned commercial banks continues to advance, some major cases are frequently exposed, which once again attracts people's attention to the level of management and risk control of state-owned commercial banks. On the basis of drawing full lessons from international experience, it is of great significance to analyze the current situation of internal audit of western banks, which is of great significance to improve the operating mechanism of corporate governance and to improve the scientific level of corporate governance and management. This article takes the western region bank as the research object, altogether divides into six parts: the first chapter introduction, mainly introduces the research background and the significance, the research thought and the innovation, The second chapter is the connotation and development of bank internal audit. The main content is the definition and connotation of bank internal audit, the causes, principles and operation of bank internal audit. The third chapter is the analysis of the current situation of the internal audit in the western region. The main contents include: the current situation of the internal audit in the western region, the main problems, The fourth chapter is the efficiency analysis of bank internal audit. The main contents include: the review and evaluation of bank internal audit efficiency, the game model of bank internal audit, The influence of audit punishment on audit efficiency, the influence of audit coverage on audit efficiency, and the analysis of audit collusion behavior.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45;F832.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 譚宏;論上市公司審計(jì)合謀的成因及對(duì)策[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2000年05期

2 葉雪芳;上市公司審計(jì)合謀及治理對(duì)策[J];財(cái)經(jīng)論叢(浙江財(cái)經(jīng)學(xué)院學(xué)報(bào));2001年03期

3 孫佐軍;關(guān)于內(nèi)部審計(jì)的再認(rèn)識(shí)與強(qiáng)化的探討[J];財(cái)經(jīng)問(wèn)題研究;1998年04期

4 孫立;;內(nèi)部審計(jì)動(dòng)因的委托代理分析——兼論內(nèi)部審計(jì)導(dǎo)向模式的演進(jìn)[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2005年12期

5 王光遠(yuǎn);內(nèi)向型管理審計(jì):從控制導(dǎo)向到風(fēng)險(xiǎn)導(dǎo)向[J];財(cái)會(huì)月刊;2002年07期

6 王光遠(yuǎn);關(guān)于中國(guó)內(nèi)部審計(jì)準(zhǔn)則制定的若干問(wèn)題(上)[J];財(cái)會(huì)月刊;2003年14期

7 曹玉俊,李懷祖;欺詐行為的經(jīng)濟(jì)學(xué)分析[J];當(dāng)代經(jīng)濟(jì)科學(xué);1998年03期

8 任功俊;21世紀(jì)內(nèi)部審計(jì)展望[J];德州高專學(xué)報(bào);2000年03期

9 趙方烈;財(cái)務(wù)總監(jiān)制度與內(nèi)部審計(jì)制度的比較[J];廣州市財(cái)貿(mào)管理干部學(xué)院學(xué)報(bào);2002年02期

10 賴火云;我國(guó)內(nèi)部審計(jì)的定位及發(fā)展趨勢(shì)[J];廣東審計(jì);2002年11期

相關(guān)碩士學(xué)位論文 前1條

1 孫璐;商業(yè)銀行內(nèi)部治理審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2005年

，

本文編號(hào)：1645065