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根据中国人民银行总行的要求,银行稽核工作应适应新的形势,由合规性稽核向经营风险防范稽核转变。又由于银行经营风险在现阶段主要集中在信贷资产风险,为此信贷资产风险管理的稽核应为银行经营风险防范作出新的贡献。 就当前而言,尽管银行稽核工作已取得了巨大成绩,但离人民银行总行的新要求仍有一段距离。 1、从稽核内容看:对信贷业务贷款资料的规范化稽核较多,对资产的风险性、合理性以及清偿的有效性、管理的科学性、盈
According to the requirements of the head office of the People’s Bank of China, bank audit work should be adapted to the new situation and should be changed from compliance auditing to operational risk prevention auditing. In addition, as the bank’s operation risk mainly concentrates on the risk of credit assets at this stage, the auditing of credit asset risk management should make new contribution to the prevention of bank’s operational risk. For now, despite the tremendous achievements made in bank audit, there is still a long way to go from the new requirements of PBOC’s head office. 1, From the content of the audit: There is a lot of standardized audit on credit business loan information, and the risk and rationality of assets and the effectiveness of liquidation, scientific management,