银行行政处罚监管、外部审计监督与信贷风险防控:互补还是替代?  

Bank Administrative Penalty Supervision,External Audit Supervision and Credit Risk Prevention Control:Complementary or Substitution Relationship?

作　　者：池国华[1] 周正义 CHI Guohua;ZHOU Zhengyi(School of Internal Audit,Nanjing Audit University,Nanjing,Jiangsu 211815,China;School of Accounting,Jiangxi University of Finance and Economics,Nanchang,Jiangxi 330013,China)

机构地区：[1]南京审计大学内部审计学院,江苏南京211815 [2]江西财经大学会计学院,江西南昌330013

出　　处：《财经理论与实践》2025年第2期71-80,共10页The Theory and Practice of Finance and Economics

基　　金：国家自然科学基金面上项目(72172061);教育部哲学社会科学研究重大课题攻关项目(22JZD010)。

摘　　要：基于2007—2021年中国沪深A股上市银行数据,选择银行行政处罚监管视角,探究银行监管与外部审计监督在信贷风险防控中的相互关系。研究表明:在信贷风险防控中,银行行政处罚监管与外部审计监督存在互补关系,且该互补关系并非源自外部审计质量的中介效应,而是双方能够实现优势互补并形成监督合力。协调互补机制在于外部审计师能够根据处罚公告信息确定信贷业务审计重点,而银行监管部门也可利用外部审计工作增强其对信贷业务的监管;双方在信贷风险防控中的互补作用,对非国有产权、审计师独立性强、内部控制质量高的银行更加显著。Based on the data of A-share listed banks in Shanghai and Shenzhen stock exchanges from 2007 to 2021,this study selects the perspective of bank administrative penalty supervision to explore the mutual relationship between bank supervision and external audit supervision in credit risk prevention and control.It is found that in credit risk prevention and control,there is a complementary relationship between bank administrative penalty supervision and external audit supervision,and the complementary relationship is not derived from the mediating effect of external audit quality,but the two sides can achieve complementary advantages and form supervision synergy.The coordination and complementary mechanism is that the external auditor can determine the audit focus of credit business according to the penalty announcement information,and the bank supervision department can also use the external audit work to enhance the supervision of credit business;the complementary role of the two sides in credit risk prevention and control is more significant for banks with non-state-owned property rights,strong auditor independence and high quality of internal control.

关 键 词：银行行政处罚监管 外部审计监督 信贷风险 互补关系 替代关系 

分 类 号：D922.28[政治法律—经济法学] F239.4[政治法律—法学] F832.4[经济管理—会计学]