| 商业银行实施绩效审计业务探讨 |
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| 引用本文： | 季伟.商业银行实施绩效审计业务探讨[J].金融理论与实践,2005(11):36-38. |
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| 作者姓名： | 季伟 |
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| 作者单位： | 中国建设银行河南总审计室濮阳审计办事处,河南,濮阳,457000 |
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| 摘 要： | 随着商业银行全面开展绩效管理以及国有商业银行的逐步上市，传统的审计方法已不能完全适应商业银行内部审计发展的需要，在商业银行内部实施绩效审计已成为促进商业银行健康、稳定发展的一种必要。
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| 关 键 词： | 商业银行 绩效审计 审计方法 |
| 文章编号： | 1003-4625（2005）11-0036-03 |
| 收稿时间： | 2005-08-07 |
| 修稿时间： | 2005年8月7日 |
Discussions on the Implementation of Auditing Business in Commercial Banks |
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| Ji Wei.Discussions on the Implementation of Auditing Business in Commercial Banks[J].Financial Theory and Practice,2005(11):36-38. |
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| Authors: | Ji Wei |
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| Abstract: | As commercial banks have implemented performance management in an all-round way and state-owned commercial banks have gradually transformed into listed joint-stock companies, traditional auditing method can not completely meet the demands of the development of internal auditing. Thus it has become a necessity for the sound and steady development of commercial banks to imolement internal performance auditing. |
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| Keywords: | commercial bank performance auditing auditing method |
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