[1]罗京城.金融内审存在的问题及其改进建议[J].金融教育研究,2014,(05):45-47.
　LUO Jingcheng.A Study on the Problems of the Financial Internal Audit and the Relevant Recommendations for Improvement[J].,2014,(05):45-47.
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金融内审存在的问题及其改进建议()
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《金融教育研究》[ISSN:1006-6977/CN:61-1281/TN]

卷:
期数:
2014年05期
页码:
45-47
栏目:
出版日期:
2014-10-31

文章信息/Info

Title:
A Study on the Problems of the Financial Internal Audit and the Relevant Recommendations for Improvement
作者:
罗京城;
江西省寻乌县农村信用合作联社,江西 寻乌,342200
Author(s):
LUO Jingcheng
关键词:
金融内审; 内部管理; 风险防范; 稽核检查
Keywords:
financial internal audit;  internal management;  risk prevention;  audit inspection
分类号:
F239.65; F239.45
文献标志码:
A
摘要:
加强金融内审是加强金融企业内部管理和防范经营风险的必然要求。与发达国家相比,我国金融内审起步较晚,发展过程中还存在着体制机制、审计手段创新、审计功能发挥等方面问题,制约了我国金融内审工作的发展。加强金融内审,对有效防范金融风险、规范经营行为、促进金融业的健康发展具有重要的意义。
Abstract:
Financial internal audit is a necessary requirement for strengthening internal management and pre-venting financial risk. Compared with developed countries,China’s financial internal audit started late,during the development process,there are also prodlems adout institutional mechanisms,audit means,audit function and so on, and these prodlems restricted the development of China’s financial internal audit. Strengthen financial internal audit plays an important role in preventing financial risks effectively,standardizing dusiness practices,and promoting the development of the financial sector healthily.

参考文献/References:

[1]孙文金.加强金融内审信息库建设[N].金融时报,2003-03-05.
[2]马冬梅.加强金融内审工作的思考[J].当代审计,1999(1):41-42.
[3]王丽生.金融内审怎么搞[J].内蒙古财会,1994(11):44.
[4]王建社.建立金融内审追究制是落实银行内控制度的重要保障[J].青海金融,1997(3):42-45.

更新日期/Last Update: 1900-01-01