论我国商业银行外部审计制度和模式的创新

西方商业银行外部审计主要由社会民间审计组织承担,其审计模式大致经历了账项基础审计、制度基础审计和风险导向审计三个发展阶段.目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段.入世及国有商业银行即将改制上市等金融环境的变迁,要求创造公平、有序的市场竞争环境,并防范金融风险.因此,充分发挥商业银行审计的作用无疑迫切而重要.本文在借鉴西方商业银行审计制度和模式的基础上,分析了我国商业银行审计制度和模式的现状,并对其发展和创新进行了探讨,提出了修改商业银行法的有关条款及重新界定有关审计目标等意见和建议.

On External Auditing System and Model Innovation by Our Commercial Banks

External auditing of commercial banks in the west is mainly accompl ished by non-governmental organizations. Their auditing model approximately went through three periods of development, e.g. transaction-based auditing, system-b ased auditing, risk-based auditing. At present, auditing of our commercial banks is in a mixed transitional period from transaction-based auditing to system-bas ed auditing and risk-based auditing. Demanded by the change in financial environ ment triggered off by China's WTO entry and pending reorganization aimed at I P O by state-owned commercial banks, a fair and orderly market competition environ ment should be in place able to fence off financial risks. Therefore, it is urge nt and imperative to give full play to the role of commercial banks in auditing. Based on the experience from commercial banks in the west in connection with au diting system and model, an analysis is made of the auditing system and current model of our commercial banks. Their future development and innovation are expl ored. Suggestions are proposed on revision of relevant clauses in the Law of Com mercial Banks and redefinition of auditing targets.