股份制改造与银行稽核组织模式探析  

A Probe into Share Equity Transformation & Bank Auditing Organization Model

作　　者：李来儿[1] 周宇[2] 

机构地区：[1]山西财经大学会计学院,山西太原030012 [2]河南财经学院会计系,河南郑州450003

出　　处：《河南金融管理干部学院学报》2004年第6期87-89,104,共4页Journal of Henan College of Financial Management Cadres

摘　　要：股份制改造后的银行作为市场经营主体 ,必然会要求按照公司治理结构来进行管理 ,按现代企业制度要求进行规范。银行内部稽核的作用 ,为上市银行履行守约责任创造了条件。因为由董事会领导的内部稽核组织模式其领导层次较少 ,地位较高 ,独立性和权威性较强 ,所以 。As a market operation main body, the banks that were transformed with share equity system inevitably require to manage them in accordance to corporate governance structure and normalize them in accordance to modern business system. The role of bank internal auditing has become a premise for listed banks to fulfill contracts. Because there are less leadership levels in the internal organization model led by board of directors, with characteristics of higher status, strong independence and authority. This model is no doubt the optimal choice for listed banks to be internal auditing organization model.

关 键 词：国有银行 股份制改造 稽核组织模式 

分 类 号：F235.2[经济管理—会计学] F830.2[经济管理—国民经济]