假按揭贷款非现场排查思路与方法研究  

Research on Ideas and Approaches of Off-site Risk Scanning of Fake Mortgage Loan

作　　者：林跃武 许大庆 黄慧君 王浩 陆晓芸 

机构地区：[1]中国工商银行内审局上海分局

出　　处：《金融论坛》2009年第12期48-52,共5页Finance Forum

摘　　要：假按揭贷款对银行造成的经营风险、对金融秩序的破坏以及对房地产和汽车市场健康发展的影响不可忽视。本文分析了假按揭贷款的表现形式及其危害性,并介绍了国内针对假按揭贷款的相关监管行为和法律定性,同时从银行内部审计角度出发,对假按揭贷款的非现场排查思路与方法进行了探讨。本文主张,在明确审计目标对象的基础上,确定相应的审计排查思路和基本方法,即通过机器自动筛选和经验判断筛选、排查模型优化和排查参数调整、贷款业务系统数据和账户往来交易系统数据、静态数据信息分析和动态数据信息分析等四个结合来实施有效排查。Fake mortgage loan （FML） brings huge business risks to banks and causes great damages to the financial order and negative impacts on development of the market of real estates and cars. This essay analyzes the forms and harms of FML, introduces domestic regulatory measures and legal definitions centering on FML, and discusses the ideas and approaches of off-site risk scanning of FML. The essay argues that on the basis of defining auditing targets of FML, auditors should com- bine suitable solutions to carry out effective scanning. In detail, the paper expounds four main solution combinations, which are combination of Computer-Auto-Scanning and Subjective-Experience-Scanning, combination of Model Improvement and Index Adjustment, combination of Credit System Data and Transaction System Data and combination of Static and Dynamic Data and Information.

关 键 词：商业银行 假按揭贷款 非现场排查 内部审计 风险防范 

分 类 号：F832.4[经济管理—金融学]