我国农村商业银行不良贷款风险解析及审计对策  

Risk Analysis of Non-performing Loans of Rural Commercial Banks in China and Audit Countermeasures

作　　者：江苏省审计学会课题组 葛红民 严黎佳 李冰阳 常程 温滔 黄倩倩 周丽娜 Research Team of Jiangsu Audit Society

机构地区：[1]不详

出　　处：《审计研究》2023年第2期11-19,共9页Auditing Research

基　　金：2022年中国审计学会与江苏省审计学会合作课题“中小银行风险及其审计”的阶段性成果。

摘　　要：农商行不良贷款率较高,易引发金融风险。近年,国家审计在防范和化解农商行各类风险中发挥了重要作用。本文结合江苏省审计厅开展的农商行专题审计实践,以农商行不良贷款风险问题为研究对象,从宏观、中观和微观三个层面分析风险成因,阐述各风险因素对不良贷款的影响机理。在此基础上,提出尝试自上而下的金融审计项目组织方式、强化国家审计对农商行系统内部审计的指导与监督、深化新型审计方式方法的具体运用、探索农商行审计服务经济高质量发展的途径等建议,最终实现审计“一盘棋”格局,全方位提升审计监督效能。Non-performing loan ratio from rural commercial banks is high and easy to cause financial risks.It is basically the requirement for the government audit to carry out supervision on rural commercial banks that the bottom line of not-occurring financial risks should be guarded.Based on the special audit of rural commercial banks conducted by the Audit Office of Jiangsu Province,this topic analyzes the various causes of non-performing loans at the macro,meso and micro levels,and explains the influence mechanism of each factor on the risk of non-performing loans.On the basis of research above,this topic puts forward some suggestions,such as trying the top-down organization of financial audit projects,strengthening the guidance and supervision carried out by the government audit on the internal audit of the rural commercial bank system,improving the application of new audit methods,and exploring the approach how the rural commercial bank audit contribute to the high-quality development of the economy and so forth.Finally this topic attends to build the one-game chess pattern of the audit,improving the efficiency of audit supervision in an all-round way.

关 键 词：国家审计 农村商业银行 不良贷款风险 

分 类 号：F832.4[经济管理—金融学] F239.4