对美、英、港三地商业银行外部审计制度的比较研究

近几年来，中小企业对我国经济社会发展起着越来越重要的作用。中小企业已成为拉动我国经济增长的重要力量，是吸纳社会就业的主要载体，也是技术与机制创新的有效组织形式。中小企业已成为我国国民经济的重要组成部分。但是中小企业普遍存在着融资难的困境，严重制约了中小企业的进一步发展。解决中小企业融资难问题已成为当务之急。

Comparison and analysis on the independent auditing systems for commercial banks in America, Britain and Hong Kong

s: The commercial bank exterior audit is one of the social independent audit,which plays an important role in the regulation of banks in many countries .It is showed that this independent audit not only improves the credibility of the commercial banks' balance sheets and the effectiveness of the risk control ,but also supplies timely data for the regulation institutions.