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论文编号：	13904
作者编号：	2320200667
上传时间：	2023/6/5 19:56:40
中文题目：	商业银行领导干部经济责任审计研究 ——以S审计局对T银行董事长经济责任审计为例
英文题目：	Research on the Economic Responsibility Audit of Leading Cadres in Commercial Banks ——Take the Economic Responsibility Audit of T Bank Chairman by S Audit Bureau as an example
指导老师：	梅丹
中文关键字：	经济责任审计；国家审计；商业银行
英文关键字：	Economic responsibility audit; State audit ;Commercial banks
中文摘要：	金融业是社会经济的血脉，金融行业发展好整体经济就向好，金融市场稳定则整个经济市场就稳定。近年来，随着我国社会经济的飞速发展，商业银行作为金融市场的领头兵也开始积累混业经验，开发创新业务，银行间竞争的不断加剧，部分银行爆发重大信用风险和流动性风险的现象层出不穷。国家审计作为我国行政监督的重要方式，在对商业银行实施审计的过程中，必须充分体现政治性和权威性，充分挖掘商业银行自身管理中的薄弱环节和风险点，有效防范区域性、系统性金融风险，真正发挥国家审计的作用。 基于以上思考，本文首先对经济责任审计进行了概述，分别介绍了经济责任审计的相关理论和概念，然后以S审计局对T银行董事长展开的经济责任审计项目为研究案例，介绍该项目在审前准备阶段、现场审计实施阶段和督促审计整改阶段的具体情况，并剖析S审计局在整个项目过程中存在的问题，包括：审计项目程序安排不合理；领导干部经济责任界定不明确；审计成果利用不充分和审计技术手段不完善。 作者通过前期阅读相关文献，查阅专业资料，分析全国经济责任审计现状，查找问题存在的原因，为审计机关对商业银行领导干部进行经济责任审计，提出了相应的对策建议：优化审计的执行流程；完善经济责任审计评价体系；充分发挥经济责任审计作用；提高审计技术水平。 本研究对国家审计机关充分发挥经济责任审计监督作用，督促商业银行领导干部提高履职尽责能力有一定的借鉴作用。
英文摘要：	Finance is the blood of the real economy. If the financial industry develops well, the overall economy will improve, and if the financial market is stable, the entire economic market will stabilize. In recent years, with the rapid development of China's social economy, commercial banks, as the leading soldiers of the financial market, have begun to accumulate mixed experience and develop innovative businesses. The competition between banks is constantly intensifying, and some banks have emerged in an endless stream of major credit risks and liquidity risks. As an important part of China's administrative supervision, national audit should fully reflect the political and authority in the process of auditing commercial banks, fully tap the weak links and risk points in the management of commercial banks, effectively prevent regional and systematic financial risks, and truly give full play to the role of national audit. Based on the above considerations, this paper first gives an overview of economic responsibility audit, introduces relevant theories and concepts of economic responsibility audit respectively, and then takes the economic responsibility audit project conducted by S Audit Bureau against the chairman of T Bank as a case study to introduce the specific situation of the project in the pre-audit preparation stage, the on-site audit implementation stage and the audit rectification stage. And analyze the problems existing in the whole project process of S Audit Bureau, including: unreasonable arrangement of audit project procedures; The economic responsibility of leading cadres is not clearly defined; The utilization of audit results is not sufficient and the technical means of audit is not perfect. By reading relevant literature and consulting professional materials, the author analyzes the current situation of economic responsibility audit in China, finds out the causes of problems, and puts forward countermeasures and suggestions for audit institutions to carry out economic responsibility audit of leading cadres in commercial banks: optimize the audit implementation process; Improve the economic responsibility audit evaluation system; Give full play to the role of economic responsibility audit; Improve audit technology. This study has a certain reference for national audit institutions to give full play to the role of auditing and supervision of economic responsibility and urge leading cadres of commercial banks to improve their ability to perform their duties.
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