构建适用于国家审计的商业银行分支行风险评价模型  

Construction of Evaluation Model of Risks of Commercial Bank Branches Suitable for the National Audit

作　　者：徐吉明[1] 丁保利[2] 

机构地区：[1]审计署外资运用审计司,100044 [2]审计署卫生药品审计局

出　　处：《审计研究》2012年第1期23-32,共10页Auditing Research

摘　　要：国家审计部门相对于其他监管部门对商业银行的风险评价,既有关注风险种类不同,又具有非持续性监管特点。本文从国家审计对商业银行的风险测量和揭示的特殊性出发,既考虑国家审计对商业银行风险评价的需求,又充分发挥国家审计在评价商业银行风险方面独有的优势,构建了适用于国家审计评价商业银行分支行风险的评价模型,以利于在国家审计实践中迅速把握商业银行各分支行风险程度,把有限的审计力量和时间用于分析风险程度较高的分支行,提高审计效率。Compared with other regulators, in the risk evaluation system for commercial banks, the national audits takes different types of risk concerns, and its supervision over the commercial banks could not sustain the characteristics of broken chains. With the concerns on the specialty of state audits over commercial banks and that on making good use of the unique advantages of the state audits in the evaluations of commercial banks, the present study is trying to construct the national audit risk assessment model of branches of commercial banks which is to help the state audits to respond more quickly in the practice to the levels of the risks of each branch of a commercial banks, with the purpose that efficiency of audits will be raised by paying limited time to the analysis and anatomies of branches that have more risks.

关 键 词：商业银行 国家审计 风险评价 

分 类 号：F239.44[经济管理—会计学]