完善国有商业银行内部审计制度  

Bettering the Internal Audit System of State-owned Commercial Banks

作　　者：尹毅飞[1] 

机构地区：[1]中国工商银行总行,北京100032

出　　处：《金融理论与实践》2006年第2期42-44,共3页Financial Theory and Practice

摘　　要：完善内部审计制度是国有商业银行股份制改革不可或缺的关键环节。面对成本、组织架构和权利配置三大约束,国有商业银行内部审计不能一味追求与国外商业银行接轨,要兼顾内部审计制度各组成部分和相关配套机制的建设,以解决自身问题为导向,多头并进,逐步提高内部审计绩效。Perfecting internal audit system is a crucial component for state-owned commercial banks＇ joint-equity reform. Facing such binding factors as cost, organization setup and right allocation, the internal audit system for state-owned commercial banks can not be only highlighted in the aspect of following up with foreign commercial banks. It is believed that the components of internal audit system and the building of necessary mechanisms should also be considered, focusing on solving problems of their own with actions to be taken for many other respects at the same time so as to gradually promote the performance and effect of internal audit.

关 键 词：商业银行 内部审计制度 股份制改革 

分 类 号：F830.2[经济管理—金融学]