建立我国商业银行外部审计制度的构想

商业银行外部审计因受托责任的发生、发展而产生和发展。实践证明，商业银行外部审计，可以从根本上改善商业银行内部管理和控制的有效性，提高金融监管当局的监管效率。加入WTO后，我国商业银行在面对强大的外部竞争者的同时，风险管理及监管水平低的问题也日趋凸显。因此，我们认为在提高商业银行自身经营管理水平、风险控制能力以及中央银行监管效率的同时，应从制度安排入手建立中国的商业银行外部审计制度。

Tentative Idea on Establishing External Audit System in Bussiness Bank in china

An external audit in Biussiness Bank will come into being and devlope based on the develop ment of being entrusted respensibility.It is proved by practia that the external auditwill inded,fundamentaly improve the effective result of internal management and risk contros in Cussiness Bank,and raise the surpervision efficiency by financial surpervision authority.After entering WTO,being presented with those skilled competitors from abroad,many problems such as the lower level of risk management and supervision level arise. Therefore,it is propostd that orer Bussiness Bank,the management,the risk control and supervision efficiency of Centre Bank be reinforced,and m eanwhile,an external audit system in Bussiness Bank be set up.