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作 者:苗长青[1] 韩国光 MIAO Chang-qing;HAN Guo-guang(College of Economy and Law, Bohai University, Jinzhou 121013, China)
出 处:《渤海大学学报(哲学社会科学版)》2018年第3期103-108,共6页Journal of Bohai University:Philosophy & Social Science Edition
摘 要:在目前的金融体系中,作为中国政策性银行之一的中国农业发展银行在其发展过程中存在着特定监管制度的缺乏以及内部审计面临着专门立法等问题。为发挥中国农业发展银行在我国国民经济发展中的推进作用和促进其健康、有序发展,银行监管部门应完善中国农业发展银行监管体系,立法部门应设立专门的银行法,中国农业发展银行一方面应从内部建立审计体制,另一方面应积极促进业务转型。In the current financial system, for the Agricultural Development Bank of China in theprocess of development, there is a lack of specific regulatory system of policy-oriented banks. In order togive full play to the role of the bank in the process of national economic development and promote itshealthy and orderly development, the internal audit is faced with problems such as special legislationand so on. The supervision department of the bank should perfect its supervision system, and thelegislative department should set up special bank laws. On the one hand, the Agricultural DevelopmentBank of China should establish the audit system from its outside, and on the other hand, it shouldactively promote the business transformation.
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