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论文编号：	7553
作者编号：	2120123091
上传时间：	2015/6/14 22:17:36
中文题目：	G银行内部审计机构绩效评价设计研究
英文题目：	Research on Performance Evaluation Design of Internal Audit Institution for Bank G
指导老师：	刘志远
中文关键字：	银行内部审计；绩效评价；平衡计分卡
英文关键字：	Bank Internal Audit；Balanced Scorecard；Performance Evaluation
中文摘要：	随着我国经济进入新常态，利率汇率市场化改革不断推进，金融监管日趋严格，对我国银行业带来前所未有的深度影响。银行业必须加快经营模式转型，加强风险管理和内部控制，打造自身核心竞争力，才能应对新的机遇和挑战。内部审计对完善银行公司治理、监督内部控制、改善业务运营发挥了日益重要的作用。内部审计机构的绩效评价是绩效评价主体运用科学的绩效评价指标体系和方法，对内部审计机构完成审计计划、实施审计活动、实现审计目标的效率、效果进行客观评价的活动。本文以G银行内部审计机构的绩效评价设计作为研究对象。首先梳理了内部审计绩效评价的相关概念和理论方法，重点介绍平衡计分卡这一绩效评价和战略管理工具。然后介绍G银行及其内部审计机构的基本情况、历史沿革和组织架构，从内部审计机构绩效评价的目的、要素、流程等角度剖析G银行内部审计机构绩效评价的现状并分析其存在的问题。接着论述平衡计分卡理念对于改善G银行内部审计绩效评价问题的必要性以及改良财务维度后的平衡计分卡对G银行内部审计绩效评价的可行性，并且以内部审计战略目标为导向，分别从学习与成长、内部审计流程、客户、成本与增值四个维度分析影响内部审计目标实现的重要因素，设计出四个维度下互相关联的绩效评价指标，并尝试设置指标的目标值和权重。最后本文论述将平衡计分卡实施到G银行内部审计机构绩效评价中需要做好的准备工作和实施流程。
英文摘要：	China's economy has entered a new normal.Financial regulation is more and more Stringent and interest rate and exchange rate market-oriented reforms accelerate. Banks must accelerate the transformation of the business model, strengthen risk management and internal control and create its own core competitiveness in order to respond to new opportunities and challenges. Internal Audit plays an increasingly important role in improving bank corporate governance, internal control and business operations. Internal audit performance evaluation is a objective process of evaluation efficiency and effectiveness of completed the audit plan, audit activities, using scientific performance system and method G bank's Internal audit performance evaluation design study is the main issue in this paper. First introduce the internal audit performance evaluation concepts and theoretical approaches, focusing on the Balanced Scorecard as strategic management and performance evaluation tool. Then introduce the basic situation, history and organizational structure of G banks and their internal audit, analyse internal audit performance evaluation purposes, elements, processes,and its problems. Then discuss the concept of Balanced Scorecard with improvement of G bank's internal audit agency performance evaluation of the suitability and necessity, and based on internal audit strategic goal-oriented, from the learning and growth, internal audit processes, customer, cost and value-added aspects, design a performance evaluation and try to set the weights. Finally, the paper discusses the implementation of the Balanced Scorecard to evaluate the performance of the bank's internal audit G institutions need to do the preparation and implementation process.
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