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论文编号：	7995
作者编号：	2120132858
上传时间：	2015/12/9 19:05:25
中文题目：	商业银行非标准化债权投资审计研究——以A商业银行财务报表审计为例
英文题目：	Research on the External Audit of Non-standardized Claim Investment of A Commercial Bank
指导老师：	张继勋教授
中文关键字：	非标准化债权投资审计；审计风险；资产质量；函证程序
英文关键字：	Audit of non-standardized claim investment; Audit risk; Quality of asset; Audit confirmation
中文摘要：	近年来，随着我国银行业利率市场化进程的不断加快，各商业银行传统存贷业务的利差空间不断缩小，新增信贷规模持续收紧。另一方面，目前国内企业直接融资手段匮乏，发债难度大，资产证券化业务尚未得到良好发展。银行信贷不断收紧与企业融资需求持续扩大的矛盾，催生了类信贷的非标资产投融资业务形式。企业通过通道方向银行间接融资，商业银行通过投资信托资管计划等产品向企业变相放贷的投资活动蓬勃兴起。目前市场上非标准化债权投资产品种类繁多，产品创新迅速，业务形式日益复杂化。各商业银行依靠非标资产投资冲规模，搏收益的同时，业务风险也不断加大，引起了各商业银行审计师的高度重视。由于非标资产投资业务的特殊性，其审计工作较传统的信贷业务审计或银行自有投资审计更为复杂，对注册会计师提出了新的挑战。 本文着眼于注册会计师目前在非标资产投资业务审计过程中遇到的难题，采用理论分析加案例研究的形式，在简要阐述目前非标资产投资业务的主要类型与主要业务风险点、非标资产投资审计与商业银行传统业务审计的不同之处等理论的基础上，就一个非标资产投资审计的实际案例进行分析，具体分析了审计师遇到的难题，并提出了改进建议。笔者希望通过本文的浅析与论述，为注册会计师找到改进现有工作模式好办法，提高审计质量，保证自身安全。
英文摘要：	In recent years, as the process of interest rate liberalization in China is speeding up, the interest margin of commercial banks between loans and deposits is cutting down, and the increment of credit scales of commercial banks have been tightened. Meanwhile, direct financing methods for entities in our country is still deficient. Bond issuance is difficult, asset securitization business has not been well developed. The contradiction between tightening credit scale and increasing financing needs initiates a new financing method called non-standardized claim finance. It is similar to loan, but not direct loans from banks. The entities get indirect finance from commercial banks via other channels, like trust companies or securities companies. Commercial banks invest in trusted products or asset management plans in order to issue loans to entities. At present, there is a great variety of non-standardized claim investment products, and the speed of product innovation is astonishing. The forms of investment are getting more complicated. As commercial banks use non-standardized claim investment to enlarge their asset scale and get higher income, the risk of business is increasing, and it draws great attention to external auditors. Because of the particularity of non-standardized claim investment, its audit procedures are more complex than traditional audit on loans or classical investments, which brings new challenges to CPAs. This paper focuses on the difficulties that CPAs encounter on the audit of non-standardized claim investment, taking integrated application of theoretical analysis and case study. Based on expositions of main business forms, main risks, and the differences between audit of non-standardized claim investment and audit of traditional commercial businesses, we analyze an actual audit case, concretely describe the difficulties the auditors faced, and come up with suggestions for improvement. We hope to find a good way to improve existing working mode throughout the expositions and analysis of this paper, in order to improve audit quality, and protect the auditors at the same time.
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