国有商业银行内部审计现状及原因分析

中国加入WTO后,国有商业银行加快了改制和转变经营机制的步伐,即按现代企业制度要求,把国有商业银行改造成治理结构完善,运行机制健全、经营目标明确、财务状况良好,具有较强国际竞争力的现代金融企业。在风险聚集的金融界,加强商业银行内部审计既是依照有关法律和国际惯例建立现代企业制度的要求,又是加强内部管理、提高效益和防范风险的内在需要。国有商业银行的内部审计制度,是国有商业银行内在监督约束机制的有机组成部分,是国有商业银行建立现代企业制度的重要内容,在银行的经营管理中发挥着重要作用。本文对我国国有商业银行内部审计的总体情况进行分析。重点分析了我国国有商业银行内部审计体制架构以及内部审计的模式两个方面的现状,并探讨了形成这些现状的主要原因。     

商业银行——审计问题有效整改的制约因素

随着国有商业银行股份制改革的进一步深入,银行分支机构接受内外部审计的几率日渐增多,审计发现的问题整改结果越来越引起人们的关注。影响审计问题整改的因素,特别是体制和制度因素,是国有商业银行深化内部审计改革必须研究的重要课题之一。一、制约国有商业银行审计问题有效整改的体制和制度因素分析(一)垂直管理未完全到位,一定程度上影响了国有商业银行内部审计的独立性和权威性20世纪90年代末以来,国有商业银行内部审计进行了一系列改革,如建立起与商业银行业务发展和内部控制相适应的内部审计组织架构,     

对我国国有商业银行内部审计现状的剖析与思考

随着2006年底我国银行业全面对外开放承诺期的日益临近，国有商业银行的生存和发展面临严峻的考验，迫切要求银行内部审计必须具有高度的科学性、现实性和前瞻性，通过系统化和规范化的方法，实现增值的目标。而目前我国国有商业银行内部审计制度很不完善，内部审计没有发挥其应有的作用，存在许多亟待解决的问题。     

关于商业银行内部审计质量控制制度和程序的探讨

建立独立、垂直的内部审计体系是当前国有商业银行实行股份制改革、完善公司治理结构和内部控制机制的必然要求。要发挥内部审计的职能作用，提高监管质量和效率，当务之急是要建立和完善内部审计的质量控制体系。本文从商业银行内部审计质量的控制制度和程序方面，对商业银行内部审计质量控制体系建设作一些探讨。     

浅谈商业银行内部审计风险控制及提高审计质量措施

随着国有商业银行改革的不断深入，建立符合市场经济要求、与国际惯例接轨的现代商业银行制度，健全完善的内部控制制度，保障业务健康发展日显重要。在商业银行内控制度建设中，一个相对独立、向一级法人负责的内部审计体系的建立和完善，有着重要的作用和意义。根据内部审计职能和责任，如何加强内部审计风险控制及提高内审质量是内部审计工作必须认真解决的一个问题。     

加强国有商业银行内部审计体制改革

内部审计制度是现代企业风险管理和内部控制机制的重要组成部分，是保证现代企业规范经营、合法运行、规避风险，提高效益所必备的监督机制，并且具有对监督机制再监督的作用。金融是现代经济的核心。国有商业银行的改革尤其举足轻重。国有商业银行深化改革，建立现代法人     

国有商业银行内部审计开展政策落实跟踪审计的探索——以浙江共同富裕政策落实阶段性进展跟踪审计为例

政策落实跟踪审计是国有商业银行内部审计推动共同富裕政策在银行有效落实的重要手段，本文以浙江共同富裕政策落实阶段性进展跟踪审计为例，对国有商业银行内部审计开展政策落实跟踪审计的实施路径进行分析和思考。     

浅谈在新的形势下国有商业银行基层内部审计的作用

国有商业银行通过股份制改造以后,实现了投资主体的多元化,初步建立了公司治理结构,从根本上改变了过去单一的所有制形式.内部审计作为公司治理和内部控制的重要方面,其独特作用越来越受到投资者和外部监管当局的高度关注,在内部控制等诸多环节的监督评价方面将承担更多、更重要的职责.在完成股份制改造后,有的国有商业银行改革了内部审计体制,对审计的组织架构、工作报告路线以及人、财、物等方面的制度和关系进行了调整,初步建立了垂直管理、相对独立的内部审计体制.内部审计体制的改革,为国有商业银行内部审计更好发挥作用创造了条件.那么,在股份制改造和内部审计体制改革以后的新形势下,处于国有商业银行内部审计架构最底部的基层审计机构应该发挥哪些作用呢?     

对国有商业银行内部审计现状的分析和思考

本文立足于当前国有商业银行内部审计现状,以国有商业银行积极推进股份制改制和新审计准则的出台为背景,阐述了新形势下国有商业银行内部审计存在的主要问题及相应解决对策,并且提出我国商业银行内部审计的未来发展趋势,即风险导向审计。     

国有商业银行内部审计组织架构比较

随着国有商业银行改制上市,机构改革成为国有商业银行内部审计改革的第一步。目前,工、农、中、建、交五家国有商业银行在股份制改革中,按照银监会关于银行业金融机构应建立独立垂直的内部审计管理体系的要求,进行了内部审计体制改革,这对内部审计发挥其职能作用至关重要。     

Short-sale refinancing and price adjustment speed to bad news: Evidence from a quasi-natural experiment in China

Short selling may accelerate stock price adjustment to negative news. However, the literature provides mixed evidence for this prediction. Using short-sale refinancing and a staggered difference-in-differences (DID) model, this paper explores the effect of short selling on stock price adjustment. Our results show that (1) short-sale refinancing improves the speed of stock price adjustment to negative news. This result holds after we control for endogeneity. (2) The positive relationship between short-sale refinancing and stock price adjustment speed is significant in subsamples of stocks with higher earnings management or lower accuracy of analyst forecasts, indicating that firms with more opaque information are more likely to be targeted by short sellers. In subsamples of stocks with a higher ownership concentration or lower ownership by institutional investors, short selling is more likely to increase the speed of stock price adjustment, indicating that ownership structure may influence negative news mining. (3) As short-sale refinancing exacerbates the absorption of bad news by stock prices, it increases crash risk. This study enriches the research on the economic consequences of short selling and provides empirical evidence supporting regulations on short selling in China.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

Income smoothing and the cost of debt

The literature on income smoothing focuses on the effect of earnings smoothing on the equity market.This paper investigates the effect of income smoothing on th...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.     

The life and career of John Spence Ogilvy (1805-71), the first chartered accountant to emigrate to Australia

So far as the available evidence allows, this paper examines the life and career of John Spence Ogilvy, foundation member of the Society of Accountants in Edinburgh in 1854, who emigrated to Melbourne in 1856, but did not play a part in the development of an organized accounting profession in Australia. The paper also attempts to explain the gap of thirty-two years between the formation of the first accounting bodies in Edinburgh and Melbourne.     

Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

Based on signaling and gender discrimination theory, we examine whether chief financial officer(CFO) gender matters to bank–firm relationships and the designing...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

<正>The China Journal of Accounting Research‘‘CJAR’’(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditin...     

The Impact of IFRS Adoption on an Agribusiness Company's Financial Statements

This fictional case is based on a Canadian public company that produces greenhouse vegetables. Focusing on the differences between International Financial Reporting Standards (IFRS) and Canadian Accounting Standards for Private Enterprises (ASPE), this case provides students an opportunity to (1) apply IFRS in a real world setting; (2) prepare and reconcile financial statements under ASPE and IFRS; (3) analyze the impact of IFRS adoption on key financial ratios; and (4) detect and explain differences in financial statements under ASPE and IFRS through common size analysis.