我国商业银行经济责任审计评价指标体系的构建  

Building the Assess Index System of Economic Responsibility Auditing for China Commercial Banks

作　　者：罗韵轩[1] 

机构地区：[1]广东金融学院会计系,广东广州510521

出　　处：《审计与经济研究》2008年第2期35-41,共7页Journal of Audit & Economics

基　　金：广东省审计学会2007年审计科研立项课题;项目号:粤审会[2007]10

摘　　要：本文基于非现场审计系统与平衡记分卡在我国商业银行的应用,对商业银行经济责任审计评价指标体系的现状及存在问题进行调查,借鉴EVA价值管理理论和KPI指标的相关理论,构建以EVA为核心的财务指标和以内部控制评价为核心的非财务指标有机结合的我国商业银行经济责任审计评价指标体系,并使其融入商业银行重要的流程和制度之中。This paper is based on the application of offsite auditing system and balanced scorecard theory for China commercial banks. The author has investigated status in quo and problems on the assessment index system of economic responsibility auditing and adopted the value management theory about EVA and theory of KPI index. Both the financial index on EVA as a core and the non-financial index on internal control assessment as a core can constitute a comprehensive index system to establish the Assessment Index System of Economic Responsibility Auditing for China Commercial Banks which can incorporate the important process and system of commercial banks.

关 键 词：商业银行 经济责任审计 评价指标体系 平衡计分卡 非现场审计系统 

分 类 号：F239.47[经济管理—会计学]