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| 论文编号： | 10590 | |
| 作者编号： | 2120163197 | |
| 上传时间： | 2018/12/7 10:28:10 | |
| 中文题目： | 基于风险导向商业银行贷款业务审计研究 | |
| 英文题目： | Risk-oriented Audit Study on Loan transaction | |
| 指导老师： | 张继勋教授 | |
| 中文关键字： | 商业银行；贷款业务；风险导向审计；国家审计 | |
| 英文关键字： | Commercial Bank；Loan Business；Risk-oriented Audit；Government- | |
| 中文摘要： | 近年来，金融乱象横生，金融风险剧增，金融改革不断深入。商业银行对于金融市场格局的影响之大不言而喻，贷款业务作为商业银行的核心业务和主要利润来源频频踩雷。内有建行8 亿“金缕玉衣”骗贷案件历历在目，外有P2P 网贷公司集体跑路事件触目惊心。特别是国家近些年针对小微企业、涉农、房地产、“两高一剩”等行业投向贷款的政策出台，更是引发了国民的密切关注。商业银行贷款业务面临更多的竞争压力，更严的监管要求，更大的经营风险，更高的审计标准。 “防范金融风险，深化金融改革，促使金融更好服务实体经济”是全国金融工作会议和十九大对金融工作提出的新要求，也是未来金融审计工作的新方向。本文在阐述现代风险导向审计相关理论的基础上，将风险导向审计模式引入到商业银行贷款业务审计上来，结合实际工作经历，以T 商业银行贷款业务审计为例进行分析，找出现阶段审计不足之处并提出风险导向下审计改进措施及建议。通过加大基于风险导向的穿透式审计和大数据审计力度、改进并完善风险评估方法，完善多维度评价指标及标准，加强风险评估体系的建立，健全与完善金融审计监督体系机制，加强专业胜任队伍的打造来优化贷款业务的审计方式。进一步促进国家审计监管职能的实现，促使国家审计在防范金融风险上更好地发挥其监管职能，完善金融宏微观审慎监管框架，实现审计监督体系的健全与发展。 | |
| 英文摘要： | In recent years, financial chaos has become rampant, financial risks have increased dramatically, and financial reform has been deepened constantly. It is self-evident that commercial Banks have great influence on the structure of financial market. As the core business of commercial Banks and the main source of profits, the loan business has been frequently trampled by thunder. Inside the construction bank 800 million "expensive clothes" fraud loan case vivid in memory, outside the P2P online loan company ran away collectively event shocking. In particular, in recent years, the state has introduced policies on loans for small and micro businesses, agriculture, real estate and other industries. Commercial bank loan business faces more competitive pressure, more stringent regulatory requirements, greater operational risks and higher auditing standards. "Preventing financial risks, deepening financial reform and promoting financial services to better serve the real economy" is a new requirement of the national conference on finance and the 19th national conference on finance, and a new direction for future financial audit work. Based on the theory of modern risk oriented audit, this paper introduces the risk oriented audit mode into the loan business audit of commercial Banks. Based on the author's actual work experience, this paper takes the loan business audit of commercial Banks as an example to analyze and evaluate, find out the deficiencies and put forward improvement measures and Suggestions. Through increasing transmission based on risk-oriented auditing and big data audit efforts, improve and perfect the risk assessment method, perfect the dimensional evaluation index and standard, strengthen the establishment of the risk assessment system, to perfect the system of financial audit supervision mechanism, strengthen the professional competence team building to optimizing the audit of loan business. We should further promote the realization of government auditing and supervision functions, encourage government auditing to better display its supervision functions in preventing financial risks, improve the financial macro-micro-prudential supervision framework, and realize the improvement and development of the auditing and supervision system. | |
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