对加强和完善国有商业银行内部稽核监督制度的思考  

A Reflection on Strengthening and Perfecting the Internal Auditing and Supervising System of the State-Owned Commercial Banks

作　　者：肖菱 张益标 

机构地区：[1]中国工商银行新余市分行,江西新余338000

出　　处：《新余高专学报》2003年第1期40-42,共3页Journal of XinYu College

摘　　要：为了缩小和外资银行在内审方面的差距,防范各类金融风险,我国的国有商业银行必须加大稽核体制改革,突出稽核工作的独立性,增强其权威性,坚持对国有商业银行的各项经营活动进行全面监督;改进传统的稽核方式,利用商业银行日益完善的网络技术平台大力发展新的稽核手段,以此来提升稽核工作;不断探索新的方法来保障稽核效果,确保商业银行经营活动依法合规;并建立健全对稽核人员的考核约束机制,进一步提高保障稽核工作质量,真正履行稽核监督职能,揭露弊端,堵塞漏洞,防范和化解金融风险。With China's WTO entry, the foreign-funded financial institutes e nt er our country on a large scale and financial products are constantly developing . Our state-owned commercial banks meet serious challenge in the aspect of supe rvision. In order to reduce the differences between our commercial banks and the foreign-funded banks in the internal auditing and prevent various financial ri sks, our state-owned banks must strengthen the reform of the auditing and super vising system, protrude the independence of the auditing work, increase its auth ority, insist on the full supervision of various business activities of the stat e-owned commercial banks, improve the traditional auditing way, develop the new checking means by use of perfect network technology platform of the banks to im prove the auditing work, constantly explore new ways to guarantee the auditing e ffect and make sure that all the business activities conform to laws and regulat ions, build the auditing mechanism to improve the quality of auditing work and c heck corruption.

关 键 词：稽核体制改革 全面监督 非现场稽核 稽核效果 稽核风险 商业银行 内部稽核监督制度 

分 类 号：F830.2[经济管理—金融学]