委托外部审计师对外资银行现场检查比较研究与启示  

The On-site Supervision over Foreign Banks by CPA with the Entrustment of Supervisor: a Comparison and Enlightenment

作　　者：王刚[1] 李赫[2] 

机构地区：[1]上海财经大学金融学院,上海200433 [2]天津市商业银行风险管理部,天津300201

出　　处：《当代经济管理》2007年第6期125-128,共4页Contemporary Economic Management

基　　金：司法部法治建设与法学理论研究项目<入世过渡期后我国外资银行法改革>(03SFB2009)的部分研究成果

摘　　要：委托外部审计师对外资银行进行现场检查是许多国家监管当局在监管实务中的普遍做法,它通过提供独立的专业评估视角,有助于提升银行现场检查质量和水平。应在完善细化相关立法的基础上,从机构选择、质量控制、检查范围等多个方面完善我国现有制度。It is common that banking supervisor entrusts CPA to do the on-site supervision over foreign banks, which can provide an independent specialized evaluation perspective and help to improve the quality of supervision. By the study of foreign supervisors＂ effective experience, this paper points out that based on the improvement of law and legislation, such aspects as institution choice, quality control, the supervision sphere should be perfected,

关 键 词：外部审计师 外资银行 现场检查 

分 类 号：F239.65[经济管理—会计学]