金融理论与实践
金融理論與實踐
금융이론여실천
Financial Theory and Practice
2006年
7期
31~33
,共null页
商业银行 风险导向内部审计 全面风险管理机制
商業銀行 風險導嚮內部審計 全麵風險管理機製
상업은행 풍험도향내부심계 전면풍험관리궤제
commercial bank; risk-oriented internal auditing; an overall risk management mechanism
银行业作为一个高风险行业，因其与整个社会经济生活的紧密联系和风险的高度外部性与危害性，一直是政府部门、实业界、理论界乃至平民百姓关注的焦点，而商业银行的内部审计是防范银行业风险的重要保障机制。本文对现阶段我国商业银行内部审计的现状、改进内部审计的重要性以及如何完善内部审计机制，推进商业银行全面风险管理机制的构建等问题加以探讨，以期促进我国商业银行内部审计风险管理机制的完善。
銀行業作為一箇高風險行業，因其與整箇社會經濟生活的緊密聯繫和風險的高度外部性與危害性，一直是政府部門、實業界、理論界迺至平民百姓關註的焦點，而商業銀行的內部審計是防範銀行業風險的重要保障機製。本文對現階段我國商業銀行內部審計的現狀、改進內部審計的重要性以及如何完善內部審計機製，推進商業銀行全麵風險管理機製的構建等問題加以探討，以期促進我國商業銀行內部審計風險管理機製的完善。
은행업작위일개고풍험행업，인기여정개사회경제생활적긴밀련계화풍험적고도외부성여위해성，일직시정부부문、실업계、이론계내지평민백성관주적초점，이상업은행적내부심계시방범은행업풍험적중요보장궤제。본문대현계단아국상업은행내부심계적현상、개진내부심계적중요성이급여하완선내부심계궤제，추진상업은행전면풍험관리궤제적구건등문제가이탐토，이기촉진아국상업은행내부심계풍험관리궤제적완선。
Being a high-ventured industry, banking industry is always a focus for the government, industrial community, theory community and the populace because of its close connection to the whole social economic life and its high externality of risk as well as its highly endangering nature. In fact, the internal audit of commercial bank is an important safeguarding mechanism for preventing against banking industry risk. Such issues as the status quo of internal auditing of China＇s commercial banks at the present stage, the importance of improving internal auditing, the ways to perfect internal audit mechanism, and the establishment of an overall risk management mechanism for the commercial banks, etc. are probed into in this paper, looking forward to promoting the perfection of China＇s commercial bank internal auditing risk management mechanism.
