论我国商业银行内部审计风险管理机制的完善  

On the Consummation of China Commercial Bank Internal Audit Risk Management Mechanism

作　　者：王欣冬[1] 张广斌 

机构地区：[1]北京工商大学,北京100037 [2]广东发展银行郑州分行,河南450008

出　　处：《金融理论与实践》2006年第7期31-33,共3页Financial Theory and Practice

摘　　要：银行业作为一个高风险行业,因其与整个社会经济生活的紧密联系和风险的高度外部性与危害性,一直是政府部门、实业界、理论界乃至平民百姓关注的焦点,而商业银行的内部审计是防范银行业风险的重要保障机制。本文对现阶段我国商业银行内部审计的现状、改进内部审计的重要性以及如何完善内部审计机制,推进商业银行全面风险管理机制的构建等问题加以探讨,以期促进我国商业银行内部审计风险管理机制的完善。Being a high-ventured industry, banking industry is always a focus for the government, industrial community, theory community and the populace because of its close connection to the whole social economic life and its high externality of risk as well as its highly endangering nature. In fact, the internal audit of commercial bank is an important safeguarding mechanism for preventing against banking industry risk. Such issues as the status quo of internal auditing of China＇s commercial banks at the present stage, the importance of improving internal auditing, the ways to perfect internal audit mechanism, and the establishment of an overall risk management mechanism for the commercial banks, etc. are probed into in this paper, looking forward to promoting the perfection of China＇s commercial bank internal auditing risk management mechanism.

关 键 词：商业银行 风险导向内部审计 全面风险管理机制 

分 类 号：F832.33[经济管理—金融学]