| 委托外部审计师对外资银行现场检查比较研究与启示 |
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| 引用本文： | 王刚,李赫.委托外部审计师对外资银行现场检查比较研究与启示[J].当代经济管理,2007,29(6):125-128. |
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| 作者姓名： | 王刚 李赫 |
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| 作者单位： | 1. 上海财经大学,金融学院,上海,200433
2. 天津市商业银行风险管理部,天津,300201 |
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| 基金项目： | 司法部法治建设与法学理论研究项目《入世过渡期后我国外资银行法改革》(03SFB2009)的部分研究成果 |
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| 摘 要： | 委托外部审计师对外资银行进行现场检查是许多国家监管当局在监管实务中的普遍做法,它通过提供独立的专业评估视角,有助于提升银行现场检查质量和水平。应在完善细化相关立法的基础上,从机构选择、质量控制、检查范围等多个方面完善我国现有制度。
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| 关 键 词： | 外部审计师 外资银行 现场检查 |
| 文章编号： | 1673-0461（2007）06-0125-04 |
The On-site Supervision over Foreign Banks by CPA with the Entrustment of Supervisor: a Comparison and Enlightenment |
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| Wang Gang,Li He.The On-site Supervision over Foreign Banks by CPA with the Entrustment of Supervisor: a Comparison and Enlightenment[J].Contemporary Economic Management,2007,29(6):125-128. |
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| Authors: | Wang Gang Li He |
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| Abstract: | It is common that banking supervisor entrusts CPA to do the on-site supervision over foreign banks,which can provide an independent specialized evaluation perspective and help to improve the quality of supervision.By the study of foreign supervisors' effective experience,this paper points out that based on the improvement of law and legislation,such aspects as institution choice,quality control,the supervision sphere should be perfected. |
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| Keywords: | CPA foreign banks on-site supervision |
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