CAJ | 학술논문

商业银行绩效审计越来越受到提倡,但这也对商业银行经营产生了影响。面对新的审计形势,如何做好上市银行公司治理,越来越受到包括银行高级管理层的关注。通过研究银行绩效审计在银行业的产生发展,分析了银行绩效审计对于上市银行公司治理产生的影响,对于如何在银行绩效审计的趋势下做好上市银行公司治理提出了若干建议。
상업은행적효심계월래월수도제창,단저야대상업은행경영산생료영향。면대신적심계형세,여하주호상시은행공사치리,월래월수도포괄은행고급관리층적관주。통과연구은행적효심계재은행업적산생발전,분석료은행적효심계대우상시은행공사치리산생적영향,대우여하재은행적효심계적추세하주호상시은행공사치리제출료약간건의。
Performance audit of commercial banks is more and more advocated, which exerts impact on the management of commercial banks. In the face of audit situation under new condition, how to conduct company management of listed banks is more and more focused by top management team including banks. This article, by studying the emergence and development of bank performance audit in bank industry, analyzes the influence of performance audit of banks on company management of listed banks and provides a lot of suggestions for conducting comoanv ~overnance of listed banks under the tendency of bank performance audit.