| 基于公司治理视角的我国商业银行内部审计价值分析 |
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| 引用本文： | 王李,侯景波. 基于公司治理视角的我国商业银行内部审计价值分析[J]. 兰州大学学报(社会科学版), 2009, 37(2) |
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| 作者姓名： | 王李 侯景波 |
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| 作者单位： | 长春税务学院会计系,吉林,长春,130051;吉林大学管理学院,吉林,长春,130025;吉林大学管理学院,吉林,长春,130025;中团民生银行董事会办公室,北京,100031 |
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| 摘 要： | 基于公司治理的视角,从审计管理模式、风险导向内部审计实施情况、内部审计外包等方面,分析了我国商业银行内部审计价值的现状,阐述了其公司治理与内部审计关系的机理,并提出了提高商业银行内部审计价值的有效途径.期望通过探讨,对完善我国商业银行公司治理,充分显现内部审计的价值,有效防范商业银行经营风险起到积极的作用.
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| 关 键 词： | 公司治理 商业银行 内部审计 经营风险 |
Analysis on the Internal Audit Value of Chinese Commercial Bank from the Perspective of Corporate Governance |
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| WANG Li,HOU Jing-bo. Analysis on the Internal Audit Value of Chinese Commercial Bank from the Perspective of Corporate Governance[J]. Journal of Lanzhor University(Social Sciences), 2009, 37(2) |
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| Authors: | WANG Li HOU Jing-bo |
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| Affiliation: | 1;2;2;3;1.Department of Accounting;Changchun Tax College;Changchun 130051;2.School of Management;Jilin University;Changchun 130025;3.Board of Directors Office;China Minsheng Banking Corporation;Beijing 100031;China |
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| Abstract: | From the perspective of corporate governance,including auditing management mode,risk-oriented internal auditing performance,outsource of internal auditing,this paper analyses the current condition of the internal audit value of Chinese commercial bank as well as the mechanism of the relationship between corporate governance and internal audit.The paper attempts to put forward some measures effective for promoting the company management of Chinese commercial banks,for enhancing the internal audit value of Ch... |
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| Keywords: | company management commercial bank internal audit business risk |
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