| 基于价值链理论的商业银行增值型内部审计研究 |
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| 引用本文： | 毕翼. 基于价值链理论的商业银行增值型内部审计研究[J]. 财务与金融, 2013, 0(5): 54-58 |
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| 作者姓名： | 毕翼 |
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| 作者单位： | 华东师范大学,上海200120 |
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| 摘 要： | 内部审计增值目标的提出,为商业银行内部审计向增值型转型指明了方向,增值型内部审计以价值为核心,审计活动更加贴近组织的价值链.本文将价值链理论融入商业银行内部审计增值转型的研究中,尝试建立基于价值链理论的增值型内部审计模式,以期为有效探索商业银行内部审计增值转型抛砖引玉.
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| 关 键 词： | 价值链 商业银行 内部审计 增值型 |
Research on Value-added Internal Audit for Commercial Banks Based on the Value Chain Theory |
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| Bi Yi. Research on Value-added Internal Audit for Commercial Banks Based on the Value Chain Theory[J]. Accounting and Finance, 2013, 0(5): 54-58 |
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| Authors: | Bi Yi |
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| Affiliation: | Bi Yi( Shanghai Headquarters, People＇s Bank of China, Shanghai 200120) |
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| Abstract: | The proposing of the valve-added objective for the internal audit points out the direction of the value-added transformation for commercial bank＇s internal audit. Taking the value as core, the activities of the value-added internal audit are closer to the organization＇s value chain. In order to set an example to effectively explore the value-added transformation of the commercial bank＇s internal audit, this paper putting the value chain theory into the research regarding value-added transformation for commercial bank＇s internal audit and trying to establish the valve-added internal audit model which is based on the value chain theory. |
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| Keywords: | Value Chain Commercial Banks Internal Audit Value-added |
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